Every insurance company or sponsor liable for the payment of tax hereunder shall file an annual reconciliation statement of taxes paid during the previous year. The annual reconciliation statement shall be in the form prescribed by the state tax commission and shall be filed with the state tax commission on or before the last day of February following the close of each calendar year.
The state tax commission shall have the authority to promulgate rules and regulations, not inconsistent with this article, as it may deem necessary to enforce its provisions.
Structure Mississippi Code
Chapter 49 - Legal Expense Insurance
§ 83-49-1. Purposes and construction of chapter
§ 83-49-3. Persons to whom chapter applies
§ 83-49-19. Advertising standards
§ 83-49-21. Provisions of §§ 83-5-29 through 83-5-51 applicable to plan sponsors
§ 83-49-23. Capitalization of sponsors other than insurers; impairment
§ 83-49-25. Annual report; contents
§ 83-49-29. Hearings and proceedings to be in conformity with §§ 83-17-123 et seq
§ 83-49-33. Venue provisions applicable to sponsors
§ 83-49-35. Rules and regulations
§ 83-49-37. Insurers to be in conformity with this chapter and other laws
§ 83-49-39. Investment of funds
§ 83-49-41. Disposition of deposits
§ 83-49-45. Tax imposed on premiums; collection and enforcement