MISSISSIPPI CODE OF 1972
As Amended

SEC. 27-71-505. Revocation of permits.

The Chairman of the State Tax Commission may require that each bottle or vessel containing beer have affixed to it a stamp of the denomination and design prescribed by him, evidencing the payment of the tax imposed by Article 3 of this chapter, in such cases as he shall deem it necessary to do so, and he may revoke any or all permits issued by him, to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.

SOURCES: Codes, 1942, Sec. 10232; Laws, 1934, ch. 128; 1986, ch. 337, Sec. 5, eff from and after passage (approved March 19, 1986).

1997 Amendment:

SECTION 9. Section 27-71-505, Mississippi Code of 1972, is amended as follows:

[Through June 30, 2000, this section shall read as follows:]

27-71-505. The commissioner * * * may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.

[From and after July 1, 2000, this section shall read as follows:]

27-71-505. The Chairman of the State Tax Commission may require that each bottle or vessel containing beer have affixed to it a stamp of the denomination and design prescribed by him, evidencing the payment of the tax imposed by Article 3 of this chapter, in such cases as he shall deem it necessary to do so, and he may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.

SOURCE: 1997 Laws, Chapter 499, Sec. 9, HB 1612, Effective July 1, 1997.


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