STATE STATUTES & CODES

MISSISSIPPI STATUTES AND CODES

Chapter 31 - Ad Valorem Taxes - General Exemptions.

• 27-31-1 - Exempt property.
• 27-31-2 - Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice.
• 27-31-3 - Turpentine, etc.; agricultural products.
• 27-31-5 - Little theatre property.
• 27-31-7 - Certain manufactured products held for sale or shipment to other than final consumer.
• 27-31-9 - Parking garages not operated for profit; exemption by counties.
• 27-31-11 - Parking garages not operated for profit; exemption by municipalities.
• 27-31-13 - Commodities in transit.
• 27-31-15 - Nonprofit cooperative electric power associations.
• 27-31-17 - Bonds, etc., of agricultural agencies.
• 27-31-19 - Oil, gas and other petroleum products refined in state.
• 27-31-20 - Certain electric generating facilities and integrated gasification process facilities.
• 27-31-21 - Public school libraries and buildings.
• 27-31-23 - Confederate soldiers' home.
• 27-31-25 - Toll bridges.
• 27-31-27 - Registered or licensed aircraft.
• 27-31-29 - Newly constructed single-family dwellings.
• 27-31-31 - Structures within central business district of municipality.
• 27-31-33 - Certain leasehold interests belonging to the state or a political subdivision.
• 27-31-34 - Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds.
• 27-31-35 - Property related to project defined in Mississippi Superconducting Super Collider Act.
• 27-31-37 - Railroad property acquired by owner not affiliated with previous owner.
• 27-31-38 - Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation.
• 27-31-39 - Public trust tidelands.
• 27-31-41 - Certain drilling rigs.
• 27-31-43 - Property constituting part of project or facility authorized by Mississippi Wayport Authority Act.
• 27-31-45 - Computer software.
• 27-31-47 - Furniture marketing businesses.
• 27-31-48 - Vendor tooling.
• 27-31-49 - Itinerant vessels.
• 27-31-50 - Real property with structures or improvements that have been rehabilitated for residential use.
• 27-31-51 - Licensing; definitions.
• 27-31-53 - Exemption from taxation of personal property in transit through state.
• 27-31-55 - Filing of inventories by warehouses; records generally; determination of taxes.
• 27-31-57 - Power and authority of tax assessor; inspection of records; renewal or revocation of license.
• 27-31-59 - License fee.
• 27-31-61 - Exemption granted to be in addition to other exemptions.
• 27-31-71 - Definitions.
• 27-31-73 - Interests exempted.
• 27-31-75 - Application for exemption of existing interests.
• 27-31-77 - Mineral documentary tax; levy.
• 27-31-79 - Mineral documentary tax; amount; lien.
• 27-31-81 - Persons liable for tax; time for payment; penalty for insufficient payment.
• 27-31-83 - Documentary tax stamps; proof of payment.
• 27-31-85 - Disposition of funds collected.
• 27-31-87 - State Tax Commission to furnish documentary stamps [Repealed effective January 1, 2009].
• 27-31-101 - Enumeration of new enterprises which may be exempted.
• 27-31-102 - Exemption of equipment used in connection with enhanced oil recovery projects.
• 27-31-103 - Exemption of property used in operation of new hotels or motels in certain counties.
• 27-31-104 - Grant of fee in lieu of taxes for certain projects.
• 27-31-105 - Additions to or expansions of facilities or properties or replacement of equipment used in connection with certain enterprises.
• 27-31-107 - Applications for exemptions.
• 27-31-109 - Granting of exemptions.
• 27-31-111 - Cessation of exempted operations.
• 27-31-113 - Cancellation of exemption obtained by fraud, etc.
• 27-31-115 - Grant of exemptions by municipalities.
• 27-31-117 - State taxes.

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