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Miss. Code Ann. § 67-1-39

Appeals from Board of Tax Appeals orders

Known as the Local Option Alcoholic Beverage Control Law

The act spans §§ 67–67 (59 sections).

Applied in 1 court decision — leading case Mississippi State Tax Commission v. Elks Lodge 553 (1985)

Most recently applied in Mississippi State Tax Commission v. Elks Lodge 553 (June 1985)

Codes, 1942, § 10265-17; Laws, 1966, ch. 540, § 17; Laws, 1970, ch. 549, § 1; Laws, 1971, ch. 358, § 1; Laws, 1996, ch. 507, § 16; Laws, 2009, ch. 492, § 132, eff from and after…

Any appeal from an order of the Board of Tax Appeals regarding an action taken under this chapter shall be filed without supersedeas to the Chancery Court of the First Judicial District of Hinds County, Mississippi, if the appellant is the department, or to the county of the domicile of any other appellant. Any such appeal shall be based on the record made before the Board of Tax Appeals and shall be filed within thirty (30) days from the date of the order being appealed. There may be an appeal therefrom to the Supreme Court as in other cases provided, but it shall be without supersedeas on the order of the Board of Tax Appeals to them made and finally determined either by the chancery court or the Supreme Court. Actions taken by the department in suspending a permit when required by Section 93-11-157 or 93-11-163 are not actions resulting in an order from which an appeal may be taken under this section. Any appeal of a permit suspension that is required by Section 93-11-157 shall be taken in accordance with the appeal procedure specified in Section 93-11-157 or 93-11-163, as the case may be, rather than the procedure specified in this section.

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.