Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission.
Miss. Code Ann. § 27-65-97
Erroneous diversion of collected sales tax monies to municipality with population of 500 or less
Known as the Mississippi Sales Tax Law
The act spans §§ 27–27 (74 sections).
Laws, 1986, ch. 451, § 7, eff from and after May 1, 1986.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.