27-70-11 - Computation and notice of fee. - Mississippi Statutes

§ 27-70-11. Computation and notice of fee.
 

(1)  Each month, not later than the twentieth day after the date the commissioner receives the information required by Section 27-70-9, the commissioner shall: 

(a) Compute the amount of the fee imposed by this chapter that each nonsettling manufacturer owes for that reporting period based on that information and any other information available to the commissioner; and 

(b) Mail to each nonsettling manufacturer a notice of the amount of fee the manufacturer owes. 

(2)  Not later than the fifteenth day of the month after the month in which the commissioner mails a nonsettling manufacturer a notice under subsection (1) of this section, the nonsettling manufacturer shall send to the commissioner the amount of the fee due according to the notice. 

(3)  A notice of the amount of fee owed by a nonsettling manufacturer that is to be mailed to a nonsettling manufacturer under subsection (1)(b) of this section shall be considered an assessment of tax for purposes of obtaining an appellate review of that notice under Section 27-77-1 et seq. and in the application of the administrative procedures of the Mississippi Sales Tax Law to the Tobacco Tax Law and to this chapter pursuant to Section 27-69-41 and Section 27-70-5(4).  
 

Sources: Laws, 2009, 2nd Ex Sess, ch. 85, § 6, eff from and after July 1, 2009.