Mississippi Code
Chapter 69 - Tobacco Tax
§ 27-69-19. Dealers liable; exception

The provisions of this chapter shall not apply to dealers in tobacco made the subject of interstate sales, except as provided in Chapter 70, Title 27, Mississippi Code of 1972.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 69 - Tobacco Tax

§ 27-69-1. Title of chapter

§ 27-69-3. Definitions

§ 27-69-7. Permit and privilege taxes required; penalty for violations

§ 27-69-9. Permit may be revoked and reinstated

§ 27-69-11. Penalties for operating without a permit

§ 27-69-13. Applicability of tax

§ 27-69-15. Stamps

§ 27-69-17. When distributors not required to affix stamps

§ 27-69-19. Dealers liable; exception

§ 27-69-23. Tax additional

§ 27-69-25. Unpaid taxes a debt

§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted

§ 27-69-31. Compensation to dealers

§ 27-69-33. Segregation of stock for interstate shipment

§ 27-69-35. Records of dealers

§ 27-69-37. Preservation of invoices

§ 27-69-39. Liability of persons, carriers, etc.

§ 27-69-41. Penalties

§ 27-69-47. Penalty for reuse of stamps

§ 27-69-53. Commodities subject to confiscation

§ 27-69-55. Procedure when goods are confiscated

§ 27-69-57. Commissioner may compromise confiscation

§ 27-69-59. Unlawful sale; search and seizure

§ 27-69-61. Injunction by commissioner

§ 27-69-63. Damaged stamps

§ 27-69-65. Commissioner to administer provisions of this chapter

§ 27-69-67. Peace officers to assist in enforcement

§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes

§ 27-69-71. Agents of the commissioner

§ 27-69-73. Rules and regulations

§ 27-69-75. Payment into treasury

§ 27-69-77. Records of commissioner

§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business