Complete and full records shall be kept and preserved by the state tax commission of all things done under the authority vested in it as the state assessor of railroads, and public utilities.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 3 - Assessment of Railroads and Other Public Service Corporations
§ 27-35-301. State Tax Commission assessors of public service corporations
§ 27-35-305. Penalty for failure to file schedule
§ 27-35-307. Assessment and taxation of railroads; false or fraudulent schedules
§ 27-35-310. Abandoned nuclear power plant property exempt from ad valorem taxation
§ 27-35-313. Rolls to be sent to counties
§ 27-35-315. Duty of clerk of board of supervisors
§ 27-35-325. Department of Revenue empowered to assess certain property escaping taxation
§ 27-35-327. Records to be kept and preserved
§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land
§ 27-35-333. Properties of public service corporations subject to ad valorem taxes
§ 27-35-335. Properties of public service corporations not subject to ad valorem taxes
§ 27-35-337. Duty of public service corporations to report certain data to county tax assessors
§ 27-35-339. Appraisal and assessment of certain property of public service corporations
§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply