Statutes, codes, and regulations
Mississippi Code 1972
Title 27 - TAXATION AND FINANCE
Chapter 3 - DEPARTMENT OF REVENUE
Section 27-3-58 - Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

Miss. Code § 27-3-58

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Current through the 2024 Regular Session
Section 27-3-58 - Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law

For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the Department of Revenue in the collection of the tax.

Miss. Code § 27-3-58

Laws, 2002, ch. 460, § 1; Laws, 2009, ch. 492, § 31, eff. 7/1/2010.