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85 chapters · 812 sections in this title.
Miss. Code Ann. § 57-113-21 Definitions
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(a) As used in this article:(a) “Business enterprise” means any business enterprise owning or operating a data center with a minimum capital investment in this state of Twenty Million Dollars ($20,000,000.00) which will create a minimum of twenty (20) new, full-time jobs with a m…
Miss. Code Ann. § 57-113-23 Application for tax exemptions
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(a) Business enterprises wishing to apply for the tax exemptions authorized by this article shall make application to the MDA prior to construction or acquisition of the buildings for the location or expansion of the business enterprise in this state. The application, at a minimu…
Miss. Code Ann. § 57-113-25 Certification of eligibility for tax exemption; term of exemption; nontransferability of exemption; performance requirements of approved business enterprise
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(1) Upon approval of the application, the MDA shall issue a certification designating the business enterprise as eligible for the tax exemptions authorized by this article. This certification shall document the date by which all commitments must be met. (2) Upon the issuance of t…
Miss. Code Ann. § 57-113-27 Promulgation of rules and regulations
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The MDA shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, for the implementation and administration of this article.
