As Amended
SEC. 27-3-58. Commission authorized to retain portion of proceeds collected from tax levied under authority of local and private law.
For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the State Tax Commission in the same or similar manner that state sales taxes are collected and paid, the State Tax Commission may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the commission in the collection of the tax.
SOURCES: Laws, 2002, ch. 460, § 1, HB 1129, eff from and after passage (approved Mar. 20, 2002).