Tobacco Tax

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Tobacco Tax

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Section
27-69-1

Title of chapter

Section
27-69-3

Definitions

Section
27-69-5

Permit required, and penalty for failure to secure or renew same

Section
27-69-7

Permit and privilege taxes required; penalty for violations

Section
27-69-9

Permit may be revoked and reinstated

Section
27-69-11

Penalties for operating without a permit

Section
27-69-13

Applicability of tax

Section
27-69-15

Stamps

Section
27-69-17

When distributors not required to affix stamps

Section
27-69-19

Dealers liable; exception

Section
27-69-21

Exemptions

Section
27-69-23

Tax additional

Section
27-69-25

Unpaid taxes a debt

Section
27-69-27

Manner and time of affixing stamps; manufacturers and wholesale distributors excepted

Section
27-69-29

Repealed

Section
27-69-31

Compensation to dealers

Section
27-69-33

Segregation of stock for interstate shipment

Section
27-69-35

Records of dealers

Section
27-69-37

Preservation of invoices

Section
27-69-39

Liability of persons, carriers, etc.

Section
27-69-41

Penalties

Section
27-69-43

Repealed

Section
27-69-45

Repealed

Section
27-69-47

Penalty for reuse of stamps

Section
27-69-49

Refund on damaged goods; how obtained

Section
27-69-51

Refund for stamps shipped into another state; refund of tax paid on cigarettes in possession of wholesaler ceasing to do business in Mississippi

Section
27-69-53

Commodities subject to confiscation

Section
27-69-55

Procedure when goods are confiscated

Section
27-69-56

Repealed

Section
27-69-57

Commissioner may compromise confiscation

Section
27-69-59

Unlawful sale; search and seizure

Section
27-69-61

Injunction by commissioner

Section
27-69-63

Damaged stamps

Section
27-69-65

Commissioner to administer provisions of this chapter

Section
27-69-67

Peace officers to assist in enforcement

Section
27-69-69

Municipalities may impose privilege tax upon dealers in cigarettes

Section
27-69-71

Agents of the commissioner

Section
27-69-73

Rules and regulations

Section
27-69-75

Payment into treasury

Section
27-69-77

Records of commissioner

Section
27-69-79

Nonresident tobacco dealers; state reciprocity as to requirements for doing business