Mississippi Code
Chapter 71 - Alcoholic Beverage Taxes
Article 3 - Light Wines and Beer

§ 27-71-301. Definitions - When used in this article the words and terms hereafter...

§ 27-71-303. License tax imposed - Upon each person approved for a permit to engage in...

§ 27-71-305. When and where license tax is to be paid - The specific privilege taxes imposed in Section 27-71-303 shall be...

§ 27-71-307. Excise tax imposed - No official crowns, lids, labels or stamps with the word...

§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub - Before any person shall engage in the business of manufacturing...

§ 27-71-313. Penalty for evading payment of tax - If any person shall willfully evade the payment of any...

§ 27-71-315. Transportation from without the state - Except as otherwise provided in Section 67-9-1 for the transportation...

§ 27-71-317. Transportation within the state - It shall be unlawful for any person to transport from...

§ 27-71-325. Reports of wholesaler and preservation of invoices - It shall be the duty of every wholesaler or distributor...

§ 27-71-327. Records to be maintained - Any person engaged in the business of manufacturer, distributor, wholesaler...

§ 27-71-329. Examination of records - The commissioner or his authorized agents may examine any books,...

§ 27-71-331. Penalty - If any manufacturer, wholesaler, distributor, brewpub or small craft brewery,...

§ 27-71-333. Assessment and collection of penalty - Whenever it shall be determined by the commissioner that any...

§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation - Any light wines or beer found at any point within...

§ 27-71-337. Payment into treasury - All taxes levied by this article and required to be...

§ 27-71-339. Records of commissioner - At the end of each month, the state auditor shall...

§ 27-71-341. Additional tax - The taxes imposed under the provisions of this article shall...

§ 27-71-343. Other privilege tax not to be levied - No levee district or other taxing district, except as hereinafter...

§ 27-71-345. Privilege tax to be levied by municipality - Any municipality, in which any business licensed under the provisions...

§ 27-71-347. Violation of this article - Except as otherwise provided in this article, any person who...