The tax collector shall make reports in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, except as hereinafter provided, to the Auditor of Public Accounts and to the clerk of the board of supervisors, of all taxes collected by him during the preceding month for the state, levee and county respectively; and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes collected to the State Treasurer; however, all taxes collected by him for the county shall be paid into the county depository on the day such taxes are collected or on the next business day thereafter.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 29 - Ad Valorem Taxes-General Provisions
§ 27-29-1. Collectors to have certain credits
§ 27-29-3. Allowance of credits not made until certain list produced
§ 27-29-5. Filing of lists of amendments to assessments
§ 27-29-7. Certification of correctness of lists
§ 27-29-9. Penalties for failure to make lists
§ 27-29-11. Tax collector's monthly report; taxes paid over
§ 27-29-13. Final report at end of fiscal year
§ 27-29-15. Tax collectors to make reports monthly of all levee taxes collected
§ 27-29-17. Notification to district attorney of default; commencement of suit
§ 27-29-19. Suits against tax collectors to have precedence
§ 27-29-21. Proceedings in behalf of county
§ 27-29-25. Failure of collector to report; suspension
§ 27-29-27. Clerk to examine the report
§ 27-29-29. Liability of assessor and collector