Title 27, Taxation and Finance

Every producer or person in charge of production operations by which gas is severed from the soil, or water, in this state, when making the reports required by this article, shall file with the commissioner a statement, under oath, on forms prescribed by him, of the business cond…

When requested by the commissioner, all transporters of gas out of, within, or across the State of Mississippi shall be required to furnish the commissioner such information relative to the transportation of such gas, as he may require. The commissioner shall have authority to in…

The commissioner shall have the power to require any producer or person in charge of production operations, or person purchasing any gas from the soil, or water, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said ta…

The taxes levied hereunder shall be due and payable in monthly installments on or before the twenty-fifth day of the second month next succeeding the month in which the tax accrues. The taxpayer shall, on or before the twenty-fifth day of such second month, make out a return show…

Every person engaged in the business of producing or purchasing any gas in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record, i…

All gas and carbon dioxide produced or under the ground on producing properties within the State of Mississippi and all producing gas or carbon dioxide equipment, including wells, connections, pumps, derricks and other appurtenances actually owned by and belonging to the producer…

If any clause, sentence, paragraph or part of this article shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, which changes or materially affects the scheme and method of taxation herein provided for, or which in anywise prevents or modifies …

This article may be cited as “Slot Amusement Machine Tax Law.”

This article shall not apply to any machine operated for legal gaming purposes at a gaming establishment licensed by the Mississippi Gaming Commission, to bingo or pull-tab machines which are located on the premises of charitable bingo licensees, to any machine kept at a regular …

(1) The purpose of this section is to protect and foster the collection and restoration of antique coin machines not used for gambling purposes, due to their aesthetic value and significance in Mississippi history. (2) An “antique coin machine” is defined as any mechanical device…

The license tax levied by this article shall be in addition to all other taxes levied by law.

The officer collecting the tax or any agent appointed by him shall have full and complete authority, without an order from any court, to take possession of any slot amusement machine, and keep, seal or otherwise prevent the operation of such machine for failure to pay the license…

It shall be the duty of every person taxable under this article to keep and preserve for a period of three (3) years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine and the size coin required to operate the machi…

The administration of this article is vested in and shall be exercised by the officer collecting the tax who may act through his duly appointed and qualified deputies or agents, who shall serve under him and perform such duties as may be required. The officer collecting the tax m…

All taxes levied and penalties imposed by this article and required to be paid shall be payable in cash or by personal check, cashier’s check, money order, or bank exchange which shall be deposited in the general fund of the county or municipality, as appropriate, on the same day…

(a) The words, terms, and phrases, when used in this article, shall have the meaning ascribed to them herein.(a) “Slot amusement machine” or “machine” means any mechanical device or contrivance which is operated, played, worked, manipulated, or used by inserting or depositing any…

(1) The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules:(a) For each machine wherein may be seen any picture or heard any music, a license tax for each su…

Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall file an application for a license with the officer collecting the tax on forms furnished by him for that purpose. The application shall contain such…

Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty. Any perso…

(a) There is hereby levied and imposed in lieu of all licenses and privilege taxes heretofore levied, except the taxes levied by the Mississippi Sales Tax Law, a tax upon each person, firm, association or corporation owning or operating any automatic weighing machine, any automat…

All of the general provisions of the Local Privilege Tax Law shall apply to and are hereby adopted as the means by which the provisions of this article may be enforced, and the taxes and penalties imposed may be collected.

No tax shall be imposed under the terms of this article upon any machine or machines taxed under subsection (c) of Section 27-27-301 of this article, when owned and operated by the owner of a store when such machines are stationed in said store and when the owner of said store ha…

The auditor, in his settlements with the tax collector, shall credit him with the amount of state taxes on all lands sold for taxes and struck off to the state, with the legal fees of the publisher of the newspaper for advertising such land for sale; and the collector shall also …

The tax collector shall make reports in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, except as hereinafter provided, to the Auditor of Public Accounts and to the clerk of the board of supervisors, of all taxes collected…

The tax collector’s final report and settlement with the auditor of public accounts and with the clerk of the board of supervisors for the taxes of any fiscal year shall be made on or within fifteen (15) days after the first day of November next thereafter. If the tax collector f…

The tax collector of each county within the Yazoo-Mississippi Delta Levee District shall make reports in writing, verified by affidavit, on the first day of each month, or within twenty (20) days thereafter, to the auditor of public accounts and to the treasurer of the board of l…

If any collector fails to pay into the state treasury the amount of taxes due the state within the time prescribed, the auditor shall immediately notify the district attorney, and shall furnish him a statement under his hand and seal of office of the amount due by the collector. …

Suits against tax collectors as provided in Section 27-29-17 shall be tried at the return term and shall have precedence over all other civil causes. Judgment shall be given for the amount due by the collector with thirty per centum (30%) per annum damages, after deducting all le…

Like proceedings to those provided in Section 27-29-17 shall be instituted by the district attorney, or any attorney employed by the board of supervisors, for nonpayment of county taxes, on notification by the clerk of the board of supervisors of the county, whose duty it shall b…

Every tax collector shall make report to the auditor of public accounts and clerk of the board of supervisors, respectively, as hereinbefore provided; and if any tax collector shall not report to the auditor or clerk, and pay over to the state and county treasurers, within twenty…

Whenever the tax collector shall make a report as provided, it shall be the duty of the clerk of the board of supervisors to examine the same and to carefully compare it with the duplicate tax receipts, the cash book, and all other books and records in the collector’s office pert…

The assessor and collector, with their sureties, shall be severally held liable on their bonds and bound to pay the county or state the full amount of all sums lost to the state or county, respectively, from the failure or neglect of the assessor to assess, return, or otherwise f…

An allowance shall not be made by any auditing officer to any tax collector for the taxes on any land for which he claims credit until he shall present a list thereof, with his affidavit annexed that it is a correct list, and that he has not received any taxes thereon from any pe…

Every tax collector, at the expiration of his term of office, shall file with the clerk of the board of supervisors of the county, on the first Monday of January, a list of all the uncollected taxes for the current fiscal year, which shall show the name of every person owing taxe…

The clerk of the board of supervisors shall transmit to the auditor of public accounts a certified copy of the list of uncollected taxes, furnished by the tax collector whose term of office has expired, on or before the first day of February, after it has been filed, together wit…

From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (½) of the county’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a …

Before the fifteenth day of September every year and before the fifteenth day of January of every year, within which the tax collector’s term of office shall expire, the clerk of the board of supervisors shall file, with the auditor of public accounts, on blanks to be furnished b…

The clerk of the board of supervisors shall certify to the truth and correctness of such lists of amendments to assessments referred to in Section 27-29-5 and shall further certify that he has compared the items listed for credit with the stub tax receipts and that no taxes have …

Any such clerk of the board of supervisors, who shall fail to make such list or lists, referred to in Section 27-29-5, by the time specified, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not exceeding one hundred dollars for each offense.

(a) The following shall be exempt from taxation:(a) All cemeteries used exclusively for burial purposes.(b) All property, real or personal, belonging to the State of Mississippi or any of its political subdivisions, except property of a municipality not being used for a proper mu…

(1) County boards of supervisors and municipal authorities are hereby authorized and empowered, in their discretion, to grant exemptions from ad valorem taxation, except state ad valorem taxation; however, such governing authorities shall not exempt ad valorem taxes for school di…

Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxe…

County boards of supervisors and municipal authorities in counties bordering on the Gulf of Mexico are hereby authorized and empowered, in their discretion, to grant exemption from ad valorem taxation in addition to those enumerated in Section 27-31-101, except state ad valorem t…

(1) (a) County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school pur…

(1) Any person, firm or corporation who owns or operates a manufacturing or other enterprise of public utility as enumerated in Section 27-31-101 and who makes additions to or expansions of the facilities or properties or replaces equipment used in connection with or necessary to…

Any person, firm or corporation claiming exemptions from municipal or county ad valorem taxation as provided in Sections 27-31-101 through 27-31-117 shall first file an application with the governing authorities of the municipality or the county board of supervisors, as the case …