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MISSISSIPPI STATUTES AND CODES
75-76-279 - Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Tax Commission to recommend method of taxing cruise vessels and vessels.
§ 75-76-279. Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Tax Commission to recommend method of taxing cruise vessels and vessels.
(1) From and after June 29, 1990, any cruise vessel or vessel which is licensed under the provisions of this chapter and which is used for gambling games, as determined by the Tax Commission, shall be exempt from all ad valorem taxes through June 30, 1991.
(2) On or before December 1, 1990, the State Tax Commission shall report to the Legislature its recommendation for an equitable method of imposing a tax upon the cruise vessels and vessels described in subsection (1).
Sources: Laws, 1990 Ex Sess, ch. 45, § 153, eff from and after passage (approved June 29, 1990).