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    • Legislation USA
    • Mississippi Code
    • Title 27 - Taxation and Finance
    • Chapter 71 - Alcoholic Beverage Taxes
    • Article 1 - Alcoholic Beverages
    • § 27-71-3. Definitions

    Mississippi Code
    Article 1 - Alcoholic Beverages
    § 27-71-3. Definitions

    Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.

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    Structure Mississippi Code

    Mississippi Code

    Title 27 - Taxation and Finance

    Chapter 71 - Alcoholic Beverage Taxes

    Article 1 - Alcoholic Beverages

    § 27-71-1. Administration of article

    § 27-71-3. Definitions

    § 27-71-5. Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places

    § 27-71-7. Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds

    § 27-71-9. Common carriers

    § 27-71-11. Wholesale operations

    § 27-71-13. Purchases direct from manufacturer; exceptions

    § 27-71-15. Transportation

    § 27-71-17. Penalty for counterfeiting or reuse of labels

    § 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit

    § 27-71-23. Violations of article

    § 27-71-25. Records to be maintained

    § 27-71-27. Examination of records

    § 27-71-29. Payment of taxes into treasury

    § 27-71-31. Construction of article

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