85 chapters · 812 sections in this title.
Miss. Code Ann. § 57-100-1 Definitions
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(a) As used in this chapter, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:(a) “Qualified business or industry” means a manufacturing enterprise that has been operating in this state for not less th…
Miss. Code Ann. § 57-100-3 Quarterly incentive payments to qualified business or industry; duration of payments; application; job requirements; notification of State Tax Commission
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(1) Except as otherwise provided in this section, a qualified business or industry that meets the qualifications specified in this chapter may receive quarterly incentive payments for a period not to exceed two (2) years from the State Tax Commission pursuant to the provisions of…
Miss. Code Ann. § 57-100-5 Creation of Existing Industry Withholding Rebate Fund; purpose
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(1) There is created in the State Treasury a special fund to be known as the “Existing Industry Withholding Rebate Fund,” into which shall be deposited withholding tax revenue required to be deposited into such fund pursuant to Section 27-7-312. The money in the fund shall be use…
Miss. Code Ann. § 57-100-7 Filing of claim for incentive payments; payments dependent on verification of number of qualified jobs created and maintained
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(1) As soon as practicable after the end of a calendar quarter for which a qualified business or industry has qualified to receive an incentive payment, the qualified business or industry shall file a claim for the payment with the State Tax Commission and shall specify the actua…