STATE STATUTES & CODES

MISSISSIPPI STATUTES AND CODES

Chapter 15 - Statewide Privilege Taxes.

• 27-15-1 - Citation of chapter.
• 27-15-3 - Definitions.
• 27-15-5 - Applicability and effect of chapter.
• 27-15-7 - Levy of taxes by counties, municipalities and levee districts on privileges restricted.
• 27-15-9 - Classification of municipalities.
• 27-15-11 - Privilege taxes imposed.
• 27-15-13 - Repealed.
• 27-15-15 - Repealed.
• 27-15-17 - Repealed.
• 27-15-19 - Repealed.
• 27-15-21 - Repealed.
• 27-15-23 - Repealed.
• 27-15-25 - Repealed.
• 27-15-27 - Repealed.
• 27-15-29 - Repealed.
• 27-15-31 - Repealed.
• 27-15-33 - Repealed.
• 27-15-35 - Repealed.
• 27-15-37 - Repealed.
• 27-15-39 - Repealed.
• 27-15-41 - Repealed.
• 27-15-43 - Repealed.
• 27-15-45 - Repealed.
• 27-15-47 - Repealed.
• 27-15-49 - Repealed.
• 27-15-51 - Repealed.
• 27-15-53 - and 27-15-55. Repealed.
• 27-15-57 - Repealed.
• 27-15-59 - Repealed.
• 27-15-81 - Tax imposed.
• 27-15-83 - Privilege tax for foreign and domestic insurance companies; fee for amending privilege license.
• 27-15-85 - Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer.
• 27-15-87 - Individual acting as insurance producer, limited lines producer or limited lines credit insurance producer.
• 27-15-89 - Supervising general agents and managing general agents.
• 27-15-91 - Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89.
• 27-15-93 - Incorporated life, health or accident insurance agencies; incorporated supervising general agents; life insurance agents [Repealed effective November 1, 2009].
• 27-15-95 - Health, accident and industrial life insurance agents [Repealed effective November 1, 2009].
• 27-15-97 - Insurance adjusters.
• 27-15-99 - Land title agents [Repealed effective November 1, 2009].
• 27-15-101 - [Effective November 1, 2009] Collection of certain insurance taxes.
• 27-15-103 - Premium taxes; foreign insurance companies and associations.
• 27-15-105 - Premium taxes; domestic companies.
• 27-15-107 - Premium taxes; quarterly statement of gross premium receipts; annual reconciliation statement; state tax commission to enforce.
• 27-15-109 - Premium taxes; domestic companies.
• 27-15-111 - Repealed.
• 27-15-113 - Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply.
• 27-15-115 - Additional taxes imposed.
• 27-15-117 - Premium taxes; applicability to mutual and reciprocal insurance companies and associations.
• 27-15-119 - Premium taxes; annuity policies and contracts.
• 27-15-121 - Premium retaliatory tax; citation.
• 27-15-123 - Premium retaliatory tax; imposition.
• 27-15-125 - Premium retaliatory tax; excluded taxes and charges.
• 27-15-127 - Premium retaliatory tax; determination of domicile of foreign insurer.
• 27-15-129 - Reduction in premium tax for qualifying Mississippi investments.
• 27-15-131 - Credit for overpayment of taxes.
• 27-15-133 - Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state.
• 27-15-151 - Tax imposed.
• 27-15-153 - Telephone companies.
• 27-15-155 - Electric light and power companies.
• 27-15-157 - Railroad companies.
• 27-15-159 - Repealed.
• 27-15-161 - Repealed.
• 27-15-163 - Repealed.
• 27-15-165 - Pipeline companies.
• 27-15-167 - Application for privilege license; payment of tax.
• 27-15-169 - Repealed.
• 27-15-171 - Application for and issuance of additional privilege license; payment of additional tax.
• 27-15-173 - Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law.
• 27-15-201 - License; where obtained.
• 27-15-203 - License; application by taxpayer.
• 27-15-205 - License; issuance, duration, suspension and reinstatement.
• 27-15-207 - Taxes required where taxpayer engages in several businesses.
• 27-15-209 - License to be taken out on increased business.
• 27-15-211 - License may be taken for part of year, when.
• 27-15-213 - Officer to notify all persons liable for a privilege tax.
• 27-15-215 - Penalty for failure to procure license; collection of unpaid taxes.
• 27-15-217 - Post license in conspicuous place, or exhibit same.
• 27-15-219 - License to be a personal privilege.
• 27-15-221 - Unlawful business not legalized.
• 27-15-223 - Printing of privilege tax license blanks.
• 27-15-225 - Privilege tax exemptions; clubs, etc.
• 27-15-227 - Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
• 27-15-229 - Privilege tax exemptions; national and state banks.
• 27-15-231 - Privilege tax exemptions; municipalities.
• 27-15-233 - Privilege tax exemptions; activities in fair enclosures.
• 27-15-235 - Privilege tax exemptions; certificate.
• 27-15-237 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
• 27-15-239 - Disposition of monies collected; privilege tax record to be kept.
• 27-15-241 - Monthly report.
• 27-15-251 - Penalties.

Tips