It shall be the duty of the Commissioner of Revenue, constituting the state assessor of railroads and other public service corporations, to annually assess for taxation the property of the persons, firms, partnerships, companies, associations, or corporations, as hereinafter defined, engaged in the business of operating, furnishing or leasing cars for the transportation of freight, or to be used in the operation of any railway line or lines wholly or partially within this state.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars
§ 27-35-501. Assessment by Commissioner of Revenue
§ 27-35-505. Freight line company defined
§ 27-35-507. Equipment company defined
§ 27-35-509. Companies to make report to state tax commission; information to be given
§ 27-35-511. Tax commission may call for additional information
§ 27-35-513. Failure to report; penalty
§ 27-35-515. Exemptions; payments in lieu of taxes
§ 27-35-525. Railroads to file reports