Chapter

Statewide Privilege Taxes

Miss. Code Ann. § 27-15-1— Citation of chapter
Miss. Code Ann. § 27-15-3— Definitions
Miss. Code Ann. § 27-15-5— Applicability and effect of chapter
Miss. Code Ann. § 27-15-7— Levy of taxes by counties, municipalities and levee districts on privileges restricted
Miss. Code Ann. § 27-15-9— Classification of municipalities
Miss. Code Ann. § 27-15-11— Privilege taxes imposed
Miss. Code Ann. § 27-15-13— Repealed
Miss. Code Ann. § 27-15-15— Repealed
Miss. Code Ann. § 27-15-17— Repealed
Miss. Code Ann. § 27-15-19— Repealed
Miss. Code Ann. § 27-15-21— Repealed
Miss. Code Ann. § 27-15-23— Repealed
Miss. Code Ann. § 27-15-25— Repealed
Miss. Code Ann. § 27-15-27— Repealed
Miss. Code Ann. § 27-15-29— Repealed
Miss. Code Ann. § 27-15-31— Repealed
Miss. Code Ann. § 27-15-33— Repealed
Miss. Code Ann. § 27-15-35— Repealed
Miss. Code Ann. § 27-15-37— Repealed
Miss. Code Ann. § 27-15-39— Repealed
Miss. Code Ann. § 27-15-41— Repealed
Miss. Code Ann. § 27-15-43— Repealed
Miss. Code Ann. § 27-15-45— Repealed
Miss. Code Ann. § 27-15-47— Repealed
Miss. Code Ann. § 27-15-49— Repealed
Miss. Code Ann. § 27-15-51— Repealed
Miss. Code Ann. § 27-15-53— §§ 27-15-53 and 27-15-55. Repealed
Miss. Code Ann. § 27-15-57— Repealed
Miss. Code Ann. § 27-15-59— Repealed
Miss. Code Ann. § 27-15-81— Tax imposed
Miss. Code Ann. § 27-15-82— Effective date of privilege licenses issued under Title 83, Mississippi Code of 1972
Miss. Code Ann. § 27-15-83— Privilege tax for foreign and domestic insurance companies; fee for amending privilege license
Miss. Code Ann. § 27-15-85— Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer
Miss. Code Ann. § 27-15-87— Individual acting as insurance producer, limited lines producer or limited lines credit insurance producer
Miss. Code Ann. § 27-15-89— Supervising general agents and managing general agents
Miss. Code Ann. § 27-15-91— Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89
Miss. Code Ann. § 27-15-93
Miss. Code Ann. § 27-15-95
Miss. Code Ann. § 27-15-97— Insurance adjusters
Miss. Code Ann. § 27-15-99
Miss. Code Ann. § 27-15-101— Collection of certain insurance taxes
Miss. Code Ann. § 27-15-103— Premium taxes; foreign insurance companies and associations
Miss. Code Ann. § 27-15-105— Premium taxes; domestic companies
Miss. Code Ann. § 27-15-107— Premium taxes; four periodic estimated tax returns and payments; reconciliation return and final payment; reporting periods, amount of tax to be paid each reporting period, due dates; penalties; Department of Revenue to enforce
Miss. Code Ann. § 27-15-109— Premium taxes; domestic companies
Miss. Code Ann. § 27-15-111— Repealed
Miss. Code Ann. § 27-15-113— Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply
Miss. Code Ann. § 27-15-115— Additional taxes imposed
Miss. Code Ann. § 27-15-117— Premium taxes; applicability to mutual and reciprocal insurance companies and associations
Miss. Code Ann. § 27-15-119— Premium taxes; annuity policies and contracts
Miss. Code Ann. § 27-15-121— Premium retaliatory tax; citation
Miss. Code Ann. § 27-15-123— Premium retaliatory tax; imposition
Miss. Code Ann. § 27-15-125— Premium retaliatory tax; excluded taxes and charges
Miss. Code Ann. § 27-15-127— Premium retaliatory tax; determination of domicile of foreign insurer
Miss. Code Ann. § 27-15-129— Reduction in premium tax for qualifying Mississippi investments
Miss. Code Ann. § 27-15-131— Credit for overpayment of taxes
Miss. Code Ann. § 27-15-133— Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state
Miss. Code Ann. § 27-15-151— Tax imposed
Miss. Code Ann. § 27-15-153— Telephone companies
Miss. Code Ann. § 27-15-155— Electric light and power companies
Miss. Code Ann. § 27-15-157— Railroad companies
Miss. Code Ann. § 27-15-159— Repealed
Miss. Code Ann. § 27-15-161— Repealed
Miss. Code Ann. § 27-15-163— Repealed
Miss. Code Ann. § 27-15-165— Pipeline companies
Miss. Code Ann. § 27-15-167— Application for privilege license; payment of tax
Miss. Code Ann. § 27-15-169— Repealed
Miss. Code Ann. § 27-15-171— Application for and issuance of additional privilege license; payment of additional tax
Miss. Code Ann. § 27-15-173— Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law
Miss. Code Ann. § 27-15-201— License; where obtained
Miss. Code Ann. § 27-15-203— License; application by taxpayer
Miss. Code Ann. § 27-15-205— License; issuance, duration, suspension and reinstatement
Miss. Code Ann. § 27-15-207— Taxes required where taxpayer engages in several businesses
Miss. Code Ann. § 27-15-209— License to be taken out on increased business
Miss. Code Ann. § 27-15-211— License may be taken for part of year, when
Miss. Code Ann. § 27-15-213— Officer to notify all persons liable for a privilege tax
Miss. Code Ann. § 27-15-215— Penalty for failure to procure license; collection of unpaid taxes
Miss. Code Ann. § 27-15-217— Post license in conspicuous place, or exhibit same
Miss. Code Ann. § 27-15-219— License to be a personal privilege
Miss. Code Ann. § 27-15-221— Unlawful business not legalized
Miss. Code Ann. § 27-15-223— Printing of privilege tax license blanks
Miss. Code Ann. § 27-15-225— Privilege tax exemptions; clubs, etc
Miss. Code Ann. § 27-15-227— Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises
Miss. Code Ann. § 27-15-229— Privilege tax exemptions; national and state banks
Miss. Code Ann. § 27-15-231— Privilege tax exemptions; municipalities
Miss. Code Ann. § 27-15-233— Privilege tax exemptions; activities in fair enclosures
Miss. Code Ann. § 27-15-235— Privilege tax exemptions; certificate
Miss. Code Ann. § 27-15-237— Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties
Miss. Code Ann. § 27-15-239— Disposition of monies collected; privilege tax record to be kept
Miss. Code Ann. § 27-15-241— Monthly report
Miss. Code Ann. § 27-15-251— Penalties