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13 chapters · 156 sections in this title.
Miss. Code Ann. § 61-15-1 Duties of State Tax Commission generally
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It shall be the duty of the State Tax Commission to promulgate any additional rules and regulations and designate forms and procedures for the implementation of this chapter.
Miss. Code Ann. § 61-15-11 Registration schedule and rates; applicability of laws relating to sales tax; prorata registration and taxation; listing of aircraft on personal property rolls
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(1) Registration fees shall be paid to and collected by the tax collector of the county in which the aircraft is based.The registration and reregistration of aircraft shall be subject to the following schedule and rates:(a) Aircraft other than those described in paragraph (b) of …
Miss. Code Ann. § 61-15-13 Promulgation of rules and regulations by State Tax Commission
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Authority is hereby given to the State Tax Commission to promulgate rules and regulations for the purpose of regulating and enforcing this chapter.
Miss. Code Ann. § 61-15-3 “Aircraft” defined
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Notwithstanding any other definition thereof in any other statute, the term “aircraft” as used herein shall, for license and registration purposes, include any contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air or airspace, manuf…
