27-19-1 - Administration of article. - Mississippi Statutes

§ 27-19-1. Administration of article.
 

[Effective until July 1, 2010]
 

The State Tax Commission, hereinafter called the "commission, " is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term "commissioner" means the Commissioner of Revenue and Chairman of the State Tax Commission. 
 

[Effective from and after July 1, 2010]
 

The Department of Revenue, hereinafter called the "commission" or the "State Tax Commission," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term "commissioner," "Chairman of the State Tax Commission" or "chairman" means the Commissioner of Revenue of the Department of Revenue. 
 

Sources: Codes, 1942, § 9352-01; Laws,  1938, ch. 148; Laws, 1940, ch. 145; Laws, 1942, ch. 242; Laws, 1946, ch. 266, § 1; Laws, 1981, ch. 524, § 1; Laws, 1986, ch. 420, § 1; Laws, 2009, ch. 492, § 57, eff from and after July 1, 2010.