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U.S. State Codes
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Mississippi
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Title 27 - Taxation and Fin...
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Chapter 38 - Ad Valorem Taxes—telecommunication...
Chapter 38 - Ad Valorem Taxes—telecommunications Tax Reform
§ 27-38-1. Short title
§ 27-38-3. Legislative findings; purpose
§ 27-38-5. Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund
§ 27-38-7. Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission
§ 27-38-9. Rate reduction required of providers that experience tax savings