Mississippi Code
Chapter 69 - Tobacco Tax
§ 27-69-77. Records of commissioner

At the end of each month, the State Auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks, and shall verify the amounts paid into the state treasury, in so far as they relate to the collection of this privilege tax; and any duty herein required of the state auditor may be performed by any clerk in his office, designated by the state auditor for that purpose.

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