Sections 27-15-121 through 27-15-127 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance, other than property insurance, except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the state tax commission in determining the propriety and extent of retaliatory action under this section.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
§ 27-15-82. Effective date of privilege licenses issued under Title 83, Mississippi Code of 1972
§ 27-15-89. Supervising general agents and managing general agents
§ 27-15-91. Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89
§ 27-15-97. Insurance adjusters
§ 27-15-101. Collection of certain insurance taxes
§ 27-15-105. Premium taxes; domestic companies
§ 27-15-115. Additional taxes imposed
§ 27-15-121. Premium retaliatory tax; citation
§ 27-15-123. Premium retaliatory tax; imposition
§ 27-15-125. Premium retaliatory tax; excluded taxes and charges
§ 27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer
§ 27-15-129. Reduction in premium tax for qualifying Mississippi investments