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MISSISSIPPI STATUTES AND CODES

27-41-37 - Authority and duties of tax commission as to tax receipts.

§ 27-41-37. Authority and duties of tax commission as to tax receipts.
 

The state tax commission is hereby authorized and directed to prescribe the form for tax receipts to be used by the county tax collector, which shall be prepared so as to enable the tax collector to conveniently comply with the requirements of the preceding sections. 
 

A sample of the form of tax receipts shall be sent by mail to the tax collector, to the chancery clerk, and to the president of the board of supervisors of each county prior to the 1st day of September of each year. 
 

The forms prescribed as herein required shall be so made that the respective counties may add such further details as convenient and as permitted by law, but the general and basic arrangement of such forms shall not be changed. 
 

Sources: Codes, 1942, § 9910; Laws,  1938, Ex. ch. 28; 1068, ch. 361, § 42, eff from and after January 1, 1972.
 

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