As Amended
| 27-31-1. | Exempt property. |
| 27-31-2. | Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice. |
| 27-31-3. | Turpentine, etc.; agricultural products. |
| 27-31-5. | Little theatre property. |
| 27-31-7. | Certain manufactured products held for sale or shipment to other than final consumer. |
| 27-31-9. | Parking garages not operated for profit; exemption by counties. |
| 27-31-11. | Parking garages not operated for profit; exemption by municipalities. |
| 27-31-13. | Commodities in transit. |
| 27-31-15. | Nonprofit cooperative electric power associations. |
| 27-31-17. | Bonds, etc., of agricultural agencies. |
| 27-31-19. | Oil, gas and other petroleum products refined in state. |
| 27-31-21. | Public school libraries and buildings. |
| 27-31-23. | Confederate soldiers' home. |
| 27-31-25. | Toll bridges. |
| 27-31-27. | Registered or licensed aircraft. |
| 27-31-29. | Newly constructed single-family dwellings. |
| 27-31-31. | Structures within central business district of municipality. |
| 27-31-33. | Certain leasehold interests belonging to the state or a political subdivision. |
| 27-31-34. | Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds. |
| 27-31-35. | Property related to project defined in Mississippi Superconducting Super Collider Act. |
| 27-31-37. | Railroad property acquired by owner not affiliated with previous owner. |
| 27-31-38. | Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation. |
| 27-31-39. | Public trust tidelands. |
| 27-31-41. | Certain drilling rigs. |
| 27-31-43. | Property constituting part of project or facility authorized by Mississippi Wayport Authority Act. |
| 27-31-45. | Computer software. |
| 27-31-47. | Furniture marketing businesses. |
| 27-31-48. | Vendor tooling. |
| 27-31-49. | Itinerant vessels. |
| 27-31-50. | Real property with structures or improvements which have been rehabilitated, etc., for residential use. |
| 27-31-51. | Licensing; definitions. |
| 27-31-53. | Exemption from taxation of personal property in transit through state. |
| 27-31-55. | Filing of inventories by warehouses; records generally; determination of taxes. |
| 27-31-57. | Power and authority of tax assessor; inspection of records; renewal or revocation of license. |
| 27-31-59. | License fee. |
| 27-31-61. | Exemption granted to be in addition to other exemptions. |
| 27-31-71. | Definitions. |
| 27-31-73. | Interests exempted. |
| 27-31-75. | Application for exemption of existing interests. |
| 27-31-77. | Mineral documentary tax; levy. |
| 27-31-79. | Mineral documentary tax; amount; lien. |
| 27-31-81. | Persons liable for tax; time for payment. |
| 27-31-83. | Documentary tax stamps. |
| 27-31-85. | Disposition of funds collected. |
| 27-31-87. | State Tax Commission to furnish documentary stamps. |
| 27-31-101. | Enumeration of new enterprises which may be exempted. |
| 27-31-102. | Exemption of equipment used in connection with enhanced oil recovery projects. |
| 27-31-103. | Exemption of property used in operation of new hotels or motels in certain counties. |
| 27-31-104. | Grant of fee in lieu of taxes for certain projects. |
| 27-31-105. | Additions to or expansions of facilities or properties or replacement of equipment used in connection with certain enterprises. |
| 27-31-107. | Applications for exemptions. |
| 27-31-109. | Granting of exemptions. |
| 27-31-111. | Cessation of exempted operations. |
| 27-31-113. | Cancellation of exemption obtained by fraud, etc. |
| 27-31-115. | Grant of exemptions by municipalities. |
| 27-31-117. | State taxes. |