As Amended
SEC. 27-31-51. Licensing; definitions.
All warehouses, public or private, or other storage facilities in the State of Mississippi regularly engaged in the handling and storage of personal property in structures or in places adopted for such handling and storage which is consigned or transferred to such warehouse or storage facility for storage and handling shall be eligible for licensing under the provisions of Sections 27-31-51 through 27-31-61 as a "free port warehouse." The term "warehouse" or "storage facility," as used in Sections 27-31-51 through 27-31-61 shall not apply to caves or cavities in the earth, whether natural or artificial. Such licenses shall be issued by the State Tax Commission to such warehouse or storage facility as will qualify under the definition of "free port warehouse" as herein defined, upon application by the warehouse or storage facility operator.
SOURCES: Codes, 1942, Sec. 9699-01; Laws, 1962, ch. 595, Sec. 1; 1981, ch. 419, Sec. 1; 1993, ch. 621, Sec. 2, eff from and after July 1, 1993.