SEC. 27-55-537. Applicability of sales tax law administrative provisions.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this act, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this act as are provided in the sales tax law, except that in cases of conflict, then the provisions of this act shall control.

SOURCES: Added by Laws 1999, Ch. 461, Sec. 18, eff. July 1, 1999.