MISSISSIPPI CODE OF 1972
As Amended

Index for Chapter 015 of Title 27

27-15-1. Citation of chapter.
27-15-3. Definitions.
27-15-5. Applicability and effect of chapter.
27-15-7. Levy of taxes by counties, municipalities and levee districts on privileges restricted.
27-15-9. Classification of municipalities.
27-15-11. Privilege taxes imposed.
27-15-81. Tax imposed.
27-15-83. License taxes.
27-15-85. Incorporated insurance agencies and general agencies.
27-15-87. Fire, casualty, liability, fidelity, surety, guaranty, or inland marine agents or solicitors.
27-15-89. Unincorporated general agents, traveling salaried representatives of underwriters, associations and reciprocal insurance exchanges, and unincorporated supervising general agents.
27-15-91. Contents of license issued pursuant to Secs. 27-15-87 and 27-15-89.
27-15-93. Incorporated life, health or accident insurance agencies; incorporated supervising general agents; life insurance agents.
27-15-95. Health, accident and industrial life insurance agents.
27-15-97. Insurance adjusters.
27-15-99. Land title agents.
27-15-101. Collection of certain insurance taxes.
27-15-103. Premium taxes; foreign insurance companies.
27-15-105. Premium taxes; domestic companies.
27-15-107. Premium taxes; quarterly statement of gross premium receipts; annual reconciliation statement; state tax commission to enforce.
27-15-109. Premium taxes; domestic companies.
27-15-113. Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply.
27-15-115. Additional taxes imposed.
27-15-117. Premium taxes; applicability to mutual and reciprocal insurance companies.
27-15-119. Premium taxes; annuity policies and contracts.
27-15-121. Premium retaliatory tax; citation.
27-15-123. Premium retaliatory tax; imposition.
27-15-125. Premium retaliatory tax; excluded taxes and charges.
27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer.
27-15-129. Reduction in premium tax for qualifying Mississippi investments.
27-15-131. Credit for overpayment of taxes.
27-15-151. Tax imposed.
27-15-153. Telephone companies.
27-15-155. Electric light and power companies.
27-15-157. Railroad companies.
27-15-165. Pipe line companies.
27-15-167. Application for privilege license; payment of tax.
27-15-171. Application for and issuance of additional privilege license; payment of additional tax.
27-15-173. Time for payment of taxes; issuane of statewide license; levy of tax by local governments; appliacability of provisions of Sales Tax Law.
27-15-201. License; where obtained.
27-15-203. License; application by taxpayer.
27-15-205. License; issuance, duration, suspension and reinstatement.
27-15-207. Taxes required where taxpayer engages in several businesses.
27-15-209. License to be taken out on increased business.
27-15-211. License may be taken for part of year, when.
27-15-213. Officer to notify all persons liable for a privilege tax.
27-15-215. Penalty for failure to procure license; collection of unpaid taxes.
27-15-217. Post license in conspicuous place, or exhibit same.
27-15-219. License to be a personal privilege.
27-15-221. Unlawful business not legalized.
27-15-223. Printing of privilege tax license blanks.
27-15-225. Privilege tax exemptions; clubs, etc.
27-15-227. Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
27-15-229. Privilege tax exemptions; national and state banks.
27-15-231. Privilege tax exemptions; municipalities.
27-15-233. Privilege tax exemptions; activities in fair enclosures.
27-15-235. Privilege tax exemptions; certificate.
27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
27-15-239. Disposition of monies collected; privilege tax record to be kept.
27-15-241. Monthly report.
27-15-251. Penalties.

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