27-65-97 - Erroneous diversion of collected sales tax monies to municipality with population of 500 or less. - Mississippi Statutes

§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less.
 

Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission. 
 

Sources: Laws,  1986, ch. 451, § 7, eff from and after May 1, 1986.