Mississippi Code
Article 1 - Income Tax
§ 27-7-22.41. Tax credit for certain business enterprises making voluntary cash contributions to eligible charitable organizations

1. The prevention and diversion of children from custody with the Department of Child Protection Services,
2. The safety, care and well-being of children in custody with the Department of Child Protection Services, or
3. The express purpose of creating permanency for children through adoption; or
1. Children in a foster care placement program established by the Department of Child Protection Services, children placed under the Safe Families for Children model, or children at significant risk of entering a foster care placement program established by the Department of Child Protection Services,
2. Children who have a chronic illness or physical, intellectual, developmental or emotional disability, or
3. Children eligible for free or reduced price meals programs under Section 37-11-7.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 7 - Income Tax and Withholding

Article 1 - Income Tax

§ 27-7-1. Citation of article

§ 27-7-3. Definitions

§ 27-7-7. Tax a debt

§ 27-7-9. Gain or loss on disposition of property

§ 27-7-11. Inventories

§ 27-7-15. Gross income defined

§ 27-7-16. Gross income; treatment of employees' pension trusts, tax-sheltered annuities, deferred compensation plans, self-employed retirement plans, and individual retirement accounts or retirement bonds

§ 27-7-17. Deductions allowed

§ 27-7-19. Items not deductible

§ 27-7-20. Casualty losses of individuals

§ 27-7-21. Exemptions allowed

§ 27-7-22. Tax credits for qualified businesses

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies

§ 27-7-22.5. Income tax credit for manufacturers, distributors and wholesale or retail merchants for ad valorem taxes paid on commodities, raw materials, works-in-process, goods, wares and merchandise held for resale; income tax credit for individual...

§ 27-7-22.9. Income tax credit for charges for using certain public port facilities; annual report regarding impact of § 27-7-22.7

§ 27-7-22.11. Tax credit under Venture Capital Act of 1994

§ 27-7-22.15. Income tax credit for approved reforestation practices

§ 27-7-22.24. Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.23

§ 27-7-22.26. Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.25

§ 27-7-22.28. Job tax credit for certain producers of alternative energy definitions

§ 27-7-22.31. Income tax credit for certain costs and expenses in rehabilitating eligible property certified as a historic structure or structure in a certified historic district; recapture of credit; applicability of section

§ 27-7-22.32. Income tax credit for certain qualified adoption expenses

§ 27-7-22.32. Income tax credit for certain qualified adoption expenses

§ 27-7-22.35. Investment tax credit for enterprises owning or operating certain electric and thermal energy producing facilities

§ 27-7-22.40. Job tax credit for certain full-time jobs created in Mississippi by water transportation enterprises

§ 27-7-22.41. Tax credit for certain business enterprises making voluntary cash contributions to eligible charitable organizations

§ 27-7-23. Net income of nonresident and foreign taxpayers

§ 27-7-24. Allocation and apportionment of income of financial institution with taxable activities within and without state

§ 27-7-24.1. Allocation and apportionment of income of financial institution with taxable activities within and without state; definitions

§ 27-7-24.5. Allocation and apportionment of income of financial institution with taxable activities within and without state; property factor

§ 27-7-24.9. Allocation and apportionment of income of major medical laboratory service business with taxable activities within and without state

§ 27-7-25. Partnerships

§ 27-7-29. Organizations exempt from taxation; taxation of business income unrelated to tax exempt purposes of certain organizations

§ 27-7-41. Time and place for filing returns

§ 27-7-43. Returns for period less than twelve months

§ 27-7-47. Free online income tax preparation and filing services for certain taxpayers

§ 27-7-50. Extension of time to file return

§ 27-7-53. Delinquent taxes; failure to file return

§ 27-7-55. Collection of tax; enrolling judgment

§ 27-7-57. Warrant for collection of tax

§ 27-7-59. Jeopardy assessment and warrant

§ 27-7-61. Execution by sheriff or special agent; fees; disposition of property

§ 27-7-63. Commissioner may bid at sales

§ 27-7-65. Alias executions

§ 27-7-67. Sheriff and special agent not personally liable

§ 27-7-69. Tax upon settlement of fiduciary's account

§ 27-7-75. Receipts for taxes

§ 27-7-81. Regulatory authority

§ 27-7-85. Community property not recognized

§ 27-7-88. Contribution to Mississippi Burn Care Fund from state income tax refund; additional contribution at time of filing tax return authorized

§ 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund

§ 27-7-90. Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund

§ 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns

§ 27-7-93.1. Contribution to Mississippi Wildlife, Fisheries and Parks Foundation from state income tax refund

§ 27-7-94. Contribution to Mississippi Military Family Relief Fund from state income tax refund

§ 27-7-97. Capital loss carrybacks and carryovers

§ 27-7-99. "Capital asset" defined

§ 27-7-101. Other definitions relating to capital gains and losses

§ 27-7-103. Applicability of provisions of Internal Revenue Code relating to capital losses