License fees paid under Section 75-76-177 in any taxable year shall be allowed as credit against the income tax liability of the licensee for that taxable year.
Miss. Code Ann. § 75-76-179
Income tax credit for license fees paid
Known as the Mississippi Gaming Control Act
The act spans §§ 75–75 (152 sections).
Applied in 1 court decision — leading case Mississippi Department of Revenue v. Isle of Capri Casinos, Inc. (2014)
Most recently applied in Mississippi Department of Revenue v. Isle of Capri Casinos, Inc. (February 2014)
Laws, 1990 Ex Sess, ch. 45, § 91, eff from and after passage (approved June 29, 1990
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.