For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the Department of Revenue in the collection of the tax.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 3 - Department of Revenue
§ 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer
§ 27-3-9. Compensation of Commissioner of Revenue
§ 27-3-17. Quarters and equipment for Department of Revenue
§ 27-3-23. Audit of department
§ 27-3-35. Subpoena of witnesses
§ 27-3-37. Negligent or defaulting official to be made party to suit
§ 27-3-39. Investigations of property escaping taxation; additional assessments
§ 27-3-45. Settlements with State Treasurer's reports to State Auditor of public accounts
§ 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature
§ 27-3-53. Informational forms
§ 27-3-57. Deposit of funds; apportionment of collections; bonding
§ 27-3-59. Assessors' and collectors' conferences
§ 27-3-63. Audit of books outside of state to determine tax liability
§ 27-3-69. Recovery of interest and penalties; apportionment
§ 27-3-77. Certain individual tax records exempt from public access requirement