27-59-301 - Administration of article. - Mississippi Statutes

§ 27-59-301. Administration of article.
 

[Until July 1, 2010, this section will read:]
 

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. 
 

[From and after July 1, 2010, this section will read:]
 

The Department of Revenue, hereinafter called the commission or the department, 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. 
 

Sources: Laws,  1989, ch. 462, § 1; Laws, 2009, ch. 492, § 98, eff from and after July 1, 2010.