Any company, failing to make a report to the Mississippi Tax Commission as herein required, or which shall fail to comply with any of the above provisions, shall be prohibited from doing business in the State of Mississippi, or operating its rolling stock over any railroad in the State of Mississippi; and it shall be the duty of the chancery court of Hinds County, upon application of the state tax commission, to issue an injunction prohibiting all such companies who have failed or refused to comply with the provisions of this article from further operating their rolling stock over any railroad in the State of Mississippi. Provided that all such companies shall have the right to have the injunction issued as above mentioned, dissolved on showing to the court that they have complied with the provisions of this article.
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