Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-65-5. Definitions; "Wholesaler, jobber or distributor"; "Wholesale sales."
§ 27-65-7. Definitions; "Retailer"; "Retail sales."
§ 27-65-17. Selling tangible personal property wholesale and retail
§ 27-65-23. Miscellaneous businesses
§ 27-65-25. Sales of alcoholic beverages
§ 27-65-31. Seller to collect tax
§ 27-65-35. Failure to file return; notice
§ 27-65-39. Penalties for deficient or delinquent return
§ 27-65-40. Effect of state officer's or employee's failure to pay state sales tax
§ 27-65-41. Tax constitutes a debt
§ 27-65-43. Taxpayer must keep records
§ 27-65-51. Disbursement from treasury to taxpayer
§ 27-65-57. Enrolling a judgment
§ 27-65-59. Warrant for collection of tax
§ 27-65-61. Jeopardy assessment and warrant
§ 27-65-63. Execution of warrant by sheriff or special agent; fees
§ 27-65-65. Commissioner may bid at sales
§ 27-65-69. Sheriff and special agent not personally liable
§ 27-65-71. Enforcement not to be enjoined
§ 27-65-73. Sales tax as additional tax; remittances; how made
§ 27-65-79. Records; preserved
§ 27-65-81. Returns confidential; release of certain information under certain circumstances
§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue
§ 27-65-89. Employees appointed by commissioner
§ 27-65-91. Special agents designated by commissioner; authority
§ 27-65-95. Prior rights or actions not affected by this chapter
§ 27-65-101. Exemptions; industrial
§ 27-65-103. Exemptions; agricultural
§ 27-65-105. Exemptions; governmental
§ 27-65-107. Exemptions; utility