Chapter
Ad Valorem Taxes—Telecommunications Tax Reform
- Miss. Code Ann. § 27-38-1— Short title
- Miss. Code Ann. § 27-38-3— Legislative findings; purpose
- Miss. Code Ann. § 27-38-5— Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund
- Miss. Code Ann. § 27-38-7— Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission
- Miss. Code Ann. § 27-38-9— Rate reduction required of providers that experience tax savings