Mississippi Title 27 — Taxation and Finance

2,364 sections hosted, reproduced from the official public-domain source.

Chapter 1 — Assessors and County Tax Collectors29 sections
Chapter 1-GeneralProvisions — General Provisions0 sections
Chapter 1-MississippiTaxCollectorsEducationandCertificationProgram — Mississippi Tax Collectors Education and Certification Program0 sections
Chapter 3 — Department of Revenue47 sections
Chapter 4 — Board of Tax Appeals5 sections
Chapter 5 — Motor Vehicle Comptroller16 sections
Chapter 5-ApportionmentofTaxes — Apportionment of Taxes0 sections
Chapter 5-GeneralProvisions — General Provisions [Repealed]0 sections
Chapter 5-InspectionStations — Inspection Stations0 sections
Chapter 5-TransferofFunctionstoStateTaxCommission — Transfer of Functions to State Tax Commission0 sections
Chapter 7 — Income Tax and Withholding179 sections
Chapter 7a01 — Article 1. Income Tax0 sections
Chapter 7a02 — Article 2. Endow Mississippi Program0 sections
Chapter 7a03 — Article 3. Withholding of Tax0 sections
Chapter 7a05 — Article 5. Setoff Against Income Tax Refund for Debt Owed for Child Support or Maintenance0 sections
Chapter 7a06 — Article 6. Setoff Against Federal and State Income Tax Refunds0 sections
Chapter 7a07 — Article 7. Setoff Against Tax Refund for Debt Owed on Default on Educational Loans0 sections
Chapter 7a08 — Article 8. Local Government Debt Collection Setoff Act0 sections
Chapter 7a09 — Article 9. Taxes on Certain Winnings Paid to Patrons of Gaming Establishments0 sections
Chapter 7a10 — Article 10. Catastrophe Savings Accounts0 sections
Chapter 7a11 — Article 11. First-Time Home Buyer Savings Accounts0 sections
Chapter 8 — Mississippi S Corporation Income Tax Act11 sections
Chapter 9 — Estate Tax40 sections
Chapter 10 — Uniform Estate Tax Apportionment Act13 sections
Chapter 11 — Amusement Tax1 section
Chapter 13 — Corporation Franchise Tax34 sections
Chapter 15 — Statewide Privilege Taxes91 sections
Chapter 15-GeneralAdministrativeProvisionsApplicabletoChapter — General Administrative Provisions Applicable to Chapter0 sections
Chapter 15-GeneralProvisions — General Provisions0 sections
Chapter 15-InsuranceTaxes — Insurance Taxes0 sections
Chapter 15-Penalties — Penalties0 sections
Chapter 15-PublicUtilities — Public Utilities0 sections
Chapter 17 — Local Privilege Taxes55 sections
Chapter 17-GeneralAdministrativeProvisionsApplicabletoChapter — General Administrative Provisions Applicable to Chapter0 sections
Chapter 17-GeneralProvisions — General Provisions0 sections
Chapter 17-Penalties — Penalties0 sections
Chapter 19 — Motor Vehicle Privilege and Excise Taxes598 sections
Chapter 19a01 — Article 1. Motor Vehicle Privilege Taxes0 sections
Chapter 19a03 — Article 3. Motor Vehicle Dealer Tag Permit Law0 sections
Chapter 19a05 — Article 5. Merchandise Vendors’ Mileage Tax [Repealed]0 sections
Chapter 21 — Finance Company Privilege Tax10 sections
Chapter 23 — Chain Store Privilege Tax [Repealed]1 section
Chapter 25 — Severance Taxes51 sections
Chapter 25a01 — Article 1. Timber and Timber Products0 sections
Chapter 25a03 — Article 3. Salt Severance Tax0 sections
Chapter 25a05 — Article 5. Oil Severed or Produced in State0 sections
Chapter 25a07 — Article 7. Natural Gas Severed or Produced in State0 sections
Chapter 27 — Vending and Amusement Machine Taxes15 sections
Chapter 27a01 — Article 1. Amusement Devices0 sections
Chapter 27a03 — Article 3. Vending and Weighing Machines0 sections
Chapter 29 — Ad Valorem Taxes—General Provisions18 sections
Chapter 31 — Ad Valorem Taxes—General Exemptions63 sections
Chapter 31-FreePortWarehouses — Free Port Warehouses0 sections
Chapter 31-InGeneral — In General0 sections
Chapter 31-NewFactoriesandEnterprises — New Factories and Enterprises0 sections
Chapter 31-Non-ProducingGas,Oil,andMineralInterests — Non-Producing Gas, Oil, and Mineral Interests0 sections
Chapter 33 — Ad Valorem Taxes—Homestead Exemptions43 sections
Chapter 33a01 — Article 1. General Provisions0 sections
Chapter 33a03 — Article 3. Homestead Exemptions to Certain Persons Inducted Into Armed Forces [Repealed]0 sections
Chapter 33a05 — Article 5. Municipal Homestead Exemptions [Repealed]0 sections
Chapter 35 — Ad Valorem Taxes—Assessment132 sections
Chapter 35a01 — Article 1. General Provisions0 sections
Chapter 35a03 — Article 3. Assessment of Railroads and Other Public Service Corporations0 sections
Chapter 35a05 — Article 5. Assessment of Transportation Companies Operating or Furnishing Railroad Cars0 sections
Chapter 35a07 — Article 7. Taxation of Airline Company Aircraft0 sections
Chapter 37 — Ad Valorem Taxes—Payments in Lieu of Taxes20 sections
Chapter 37a01 — Article 1. Federal Lands0 sections
Chapter 37a03 — Article 3. Tennessee Valley Authority0 sections
Chapter 38 — Ad Valorem Taxes—Telecommunications Tax Reform5 sections
Chapter 39 — Ad Valorem Taxes—State and Local Levies27 sections
Chapter 39a01 — Article 1. State levy0 sections
Chapter 39a02 — Article 2. Advertisement of Proposed Ad Valorem Tax Increases0 sections
Chapter 39a03 — Article 3. Local Levies0 sections
Chapter 41 — Ad Valorem Taxes—Collection52 sections
Chapter 41-AdValoremTaxesUponPersonalProperty — Ad Valorem Taxes Upon Personal Property0 sections
Chapter 41-GeneralProvisions — General Provisions0 sections
Chapter 43 — Ad Valorem Taxes—Notice of Tax Sale to Owners and Lienors7 sections
Chapter 45 — Ad Valorem Taxes—Redemption of Land Sold for Taxes15 sections
Chapter 47 — Ad Valorem Taxes—Assignment of Tax Liens1 section
Chapter 49 — Ad Valorem Taxes—Insolvencies5 sections
Chapter 51 — Ad Valorem Taxes—Motor Vehicles33 sections
Chapter 51-InGeneral — In General0 sections
Chapter 51-MotorVehicleAdValoremTaxCredit — Motor Vehicle Ad Valorem Tax Credit0 sections
Chapter 53 — Ad Valorem Taxes—Mobile Homes17 sections
Chapter 55 — Gasoline and Motor Fuel Taxes87 sections
Chapter 55a01 — Article 1. Gasoline Tax0 sections
Chapter 55a03 — Article 3. Other Motor Fuels [Repealed]0 sections
Chapter 55a05 — Article 5. Fuels Held in Storage [Repealed]0 sections
Chapter 55a07 — Article 7. Special Fuel Tax0 sections
Chapter 57 — Tax on Oils38 sections
Chapter 57a01 — Article 1. Lubricating Oil0 sections
Chapter 57a03 — Article 3. Other Oils [Repealed]0 sections
Chapter 59 — Liquefied Compressed Gas Tax44 sections
Chapter 59a01 — Article 1. General Provisions0 sections
Chapter 59a03 — Article 3. User Tax0 sections
Chapter 61 — Interstate Commercial Carriers Motor Fuel Tax21 sections
Chapter 63 — Motor Vehicle Fueling Centers [Repealed]3 sections
Chapter 65 — Sales Tax74 sections
Chapter 65-InGeneral — In General0 sections
Chapter 65-MunicipalSpecialSalesTax — Municipal Special Sales Tax0 sections
Chapter 65-TaxonRentalofMotorVehicles — Tax on Rental of Motor Vehicles0 sections
Chapter 65-TaxonSaleofMotorVehiclebyIndividual — Tax on Sale of Motor Vehicle by Individual0 sections
Chapter 65-TribalTaxbyMississippiBandofChoctawIndians — Tribal Tax by Mississippi Band of Choctaw Indians0 sections
Chapter 67 — Use or Compensating Taxes27 sections
Chapter 67a01 — Article 1. Use Tax0 sections
Chapter 67a03 — Article 3. Wholesale Compensating Tax [Repealed]0 sections
Chapter 67a05 — Article 5. Salesmen’s Tax0 sections
Chapter 68 — Uniform Sales and Use Tax Administration Law9 sections
Chapter 69 — Tobacco Tax41 sections
Chapter 70 — Nonsettling-Manufacturer Cigarette Fee9 sections
Chapter 71 — Alcoholic Beverage Taxes46 sections
Chapter 71a01 — Article 1. Alcoholic Beverages0 sections
Chapter 71a02 — Article 2. Surcharge for Construction of ABC Warehouse0 sections
Chapter 71a03 — Article 3. Light Wines and Beer0 sections
Chapter 71a05 — Article 5. Breweries0 sections
Chapter 73 — Tax Refunds7 sections
Chapter 75 — Reciprocal Collection of Taxes10 sections
Chapter 77 — Appellate Review for Taxpayers Aggrieved by Certain Actions of the Department of Revenue11 sections
Chapter 101 — Annual Reports by Departments of Government, State-Supported Institutions and Taxing Entities5 sections
Chapter 101-AnnualReports—DepartmentsofGovernmentandState-SupportedInstitutions — Annual Reports — Departments of Government and State-Supported Institutions0 sections
Chapter 101-AnnualReports—TaxingEntities — Annual Reports — Taxing Entities0 sections
Chapter 103 — State Budget45 sections
Chapter 103-BudgetContingencyandCapitalExpenseFunds — Budget Contingency and Capital Expense Funds0 sections
Chapter 103-BudgetReformActof1992 — Budget Reform Act of 19920 sections
Chapter 103-GeneralFundStabilizationAct — General Fund Stabilization Act [Repealed]0 sections
Chapter 103-InGeneral — In General [Repealed]0 sections
Chapter 103-JointLegislativeBudgetCommittee;LegislativeBudgetOffice — Joint Legislative Budget Committee; Legislative Budget Office0 sections
Chapter 103-MississippiPerformanceBudgetandStrategicPlanningActof1994 — Mississippi Performance Budget and Strategic Planning Act of 19940 sections
Chapter 104 — State Fiscal Affairs42 sections
Chapter 104-2018TransportationandInfrastructureImprovementsFund — 2018 Transportation and Infrastructure Improvements Fund0 sections
Chapter 104-DepartmentofFinanceandAdministration — Department of Finance and Administration0 sections
Chapter 104-InGeneral — In General0 sections
Chapter 104-MississippiAccountabilityandTransparencyAct — Mississippi Accountability and Transparency Act0 sections
Chapter 104-MississippiBudgetTransparencyandSimplificationActof2016 — Mississippi Budget Transparency and Simplification Act of 20160 sections
Chapter 104-RevenueMaximizationContracts — Revenue Maximization Contracts0 sections
Chapter 105 — Depositories56 sections
Chapter 105a01 — Article 1. State Depositories0 sections
Chapter 105a03 — Article 3. Depositories for Funds of Local Governments0 sections
Chapter 106 — Iran Divestment Act of 201513 sections
Chapter 107 — Disaster Relief74 sections
Chapter 107-EmergencyAidtoLocalGovernments — Emergency Aid to Local Governments0 sections
Chapter 107-ExcessiveRainsandFloodsofSpringof1975 — Excessive Rains and Floods of Spring of 19750 sections
Chapter 107-FederalDisasterReliefActof1970 — Federal Disaster Relief Act of 19700 sections
Chapter 107-FloodingDisasterof1979 — Flooding Disaster of 19790 sections
Chapter 107-FloodingDisasterOF1973 — Flooding Disaster OF 19730 sections
Chapter 107-HurricaneDisasterof1969 — Hurricane Disaster of 19690 sections
Chapter 107-InterstateEarthquakeEmergencyCompact — Interstate Earthquake Emergency Compact0 sections
Chapter 107-JonesCountyTornadoDisasterofFebruary,1987 — Jones County Tornado Disaster of February, 19870 sections
Chapter 107-Tornado,RainandFloodingDisasterof1975 — Tornado, Rain and Flooding Disaster of 19750 sections
Chapter 107-TornadoDisasterof1971 — Tornado Disaster of 19710 sections
Chapter 107-TornadoDisasterofMarch12,1975 — Tornado Disaster of March 12, 19750 sections
Chapter 109 — Cruise Vessels8 sections
Chapter 111 — Payment Credit Vouchers as Credit Against Income and Corporation Franchise Tax Liabilities [Repealed]1 section
Chapter 113 — Facilitating Business Rapid Response to State Declared Disasters Act of 20155 sections
Chapter 115 — Alyce G. Clarke Mississippi Lottery Law46 sections
Chapter 117 — Israel Support Act of 20198 sections