Ad Valorem Taxes-Telecommunications Tax Reform

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  2. Mississippi Code
  3. Taxation and Finance
  4. Ad Valorem Taxes-Telecommunications Tax Reform

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Section
27-38-1

Short title

Section
27-38-3

Legislative findings; purpose

Section
27-38-5

Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund

Section
27-38-7

Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission

Section
27-38-9

Rate reduction required of providers that experience tax savings