Mississippi Code
Chapter 69 - Tobacco Tax
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business

Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.

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