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MISSISSIPPI STATUTES AND CODES
79-7-5 - Notes, etc., exempted from ad valorem taxes.
§ 79-7-5. Notes, etc., exempted from ad valorem taxes.
All notes or other evidences of indebtedness held by any small business investment company incorporated in this state bearing a rate of interest which is not usurious under the laws of this state shall be exempt from all ad valorem taxes.
Sources: Codes, 1942, § 5359-53; Laws, 1960, ch. 183, § 3, eff from and after passage (approved April 30, 1960).
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