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Mississippi Code, Volume 08B, 2013 Supplement PDF

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2013 CUMULATIVE SUPPLEMENT TO CODE MISSISSIPPI ANNOTATED 1972 Issued September 2013 CONTAINING PERMANENT PUBLIC STATUTES OF MISSISSIPPI ENACTED THROUGH THE 2013 REGULAR SESSION AND 1STAND 2ND EXTRAORDINARY SESSIONS PUBLISHED BYAUTHORITY OF THE LEGISLATURE SUPPLEMENTING Volume 8B (As Revised 2010) For latest statutes or assistance call 1-800-833-9844 By the Editorial Staffofthe Publisher LexisNexis QUESTIONSABOUT THIS PUBLICATION? ForEDITORIALQUESTIONSconcerningthispublication, orREPRINTPERMISSION, please call: 800-833-9844 ForCUSTOMERSERVICEASSISTANCE concerningreplacementpages, shipments,billingorother matters, pleasecall: CustomerServiceDepartment at 800-833-9844 OutsidetheUnitedStates andCanada 518-487-3000 FAX 518-487-3584 ForINFORMATIONONOTHERMATTHEWBENDERPUBLICATIONS, pleasecall: Youraccountmanageror 800-223-1940 OutsidetheUnitedStates andCanada 518-487-3000 Copyright © 2013 by THE STATE OF MISSISSIPPI All rights reserved. LexisNexis and the Knowledge Burst logo are registered trademarks, and Michie is a trademark ofReed Elsevier Properties, Inc., used under license. Matthew Bender is a registered trademark ofMatthew Bender Properties, Inc. 5464512 ISBN 978-0-327-09628-3 (Code set) ISBN 978-1-4224-9141-6 (Volume 8B) ®' LexisNexis- Matthew Bender & Company, Inc. 701 E. Water Street, Charlottesville, VA22902-5389 WWW. com lexisnexis, (Pub.44510) User's Guide Inorderto assistboththe legalprofession andthelaymaninobtainingthe maximum benefitfrom the Mississippi Code of1972Annotated, aUser's Guide has been included in the main volume. This guide contains comments and information on the many features found within the Code intended to increase the usefulness ofthe Code to the user. iii Digitized by tlie Internet Arcliive 2014 in https://archive.org/cletails/govlawmscocle08bs2013 PUBLISHER'S FOREWORD Statutes The 2013 Supplement to the Mississippi Code of 1972 Annotated reflects the statute law of Mississippi as amended by the Mississippi Legislature through the end ofthe 2013 Regular Session and 1st and 2nd Extraordinary Sessions. Annotations Case annotations are included based on decisions ofthe State and federal courts in cases arising in Mississippi. Annotations to collateral research references are also included. To better serve our customers by making our annotations more current, LexisNexis has changedthe sources that are readto create annotations forthis publication. Rather than waiting for cases to appear in printed reporters, we now read court decisions as they are released by the courts. A consequence of this more current reading ofcases, as they are posted online on LexisNexis, is thatthe mostrecent cases annotated maynotyethave printreporter citations. These will be provided, as they become available, through later publications. This publication contains annotations taken from decisions ofthe Missis- sippi Supreme Court andthe Court ofAppeals and decisions ofthe appropriate federal courts. These cases will be printed in the following reporters: Southern Reporter, 3rd Series United States Supreme Court Reports Supreme Court Reporter United States Supreme Court Reports, Lawyers' Edition, 2nd Series Federal Reporter, 3rd Series Federal Supplement, 2nd Series Federal Rules Decisions Bankruptcy Reporter Additionally, annotations have been taken from the following sources: American Law Reports, 6th Series American Law Reports, Federal 2nd Mississippi College Law Review Mississippi Law Journal Finally, published opinions of the Attorney General and opinions of the Ethics Commission have been examined for annotations. Amendment Notes Amendment notes detail how the new legislation affects existing sections. Editor's Notes Editor's notes summarize subject matter and legislative history of re- pealed sections, provide inforir^ation as to portions oflegislative acts thathave not been codified, or explain other pertinent information. V Publisher's Foreword Joint Legislative Committee Notes Joint Legislative Committee notes explain codification decisions and corrections ofCode errors made by the Mississippi Joint Legislative Commit- tee on Compilation, Revision, and Publication ofLegislation. Tables The StatutoryTablesvolume adds tables showingdisposition oflegislative acts through the 2013 Regular Session and 1st and 2nd Extraordinary Sessions. Index The comprehensive Index to the Mississippi Code of 1972 Annotated is replaced annually, and we welcome customer suggestions. The foreword to the Index explains our indexing principles, suggests guidelines for successful index research, and provides methods for contacting indexers. Acknowledgements The publisher wishes to acknowledge the cooperation and assistance rendered by the Mississippi Joint Legislative Committee on Compilation, Revision, and Publication ofLegislation, as well as the offices ofthe Attorney General and Secretary ofState, in the preparation ofthis supplement. User Information Visit the LexisNexis website at http://www.lexisnexis.com for an online bookstore, technical support, customer support, and other company informa- tion. For further information or assistance, please call us toll-free at (800) 833-9844, fax us toll-free at (800) 643-1280, e-mail us at [email protected], or write to: Mississippi Code Editor, LexisNexis, 701 E. Water Street, Charlottesville, VA 22902-5389. September 2013 LexisNexis vl SCHEDULE OF NEW SECTIONS Added in this Supplement TITLE 27. TAXATIONAND FINANCE CHAPTER 104. State FiscalAffairs MISSISSIPPIACCOUNTABILITYAND TRANSPARENCYACT Sec. 27-104-161. No authority to review, approve or deny expenditures ofLegislature. 27-104-163. Publication ofmeeting notice on searchable website; applicability. 2013 Supplement 1 CODE MISSISSIPPI 1972 ANNOTATED VOLUME EIGHT B TITLE 27 TAXATION AND FINANCE Chapter 55. Gasoline and Motor Fuel Taxes 27-55-1 Chapter 65. Sales Tax 27-65-1 Chapter 67. Use or Compensating Taxes 27-67-1 , Chapter 69. Tobacco Tax 27-69-1 Chapter 70. Nonsettling-Manufacturer Cigarette Fee 27-70-1 Chapter 71. Alcoholic Beverage Taxes 27-71-1 Chapter 73. Tax Refunds 27-73-1 Chapter 101. Annual Reports by Departments of Government and State- Supported Institutions 27-101-1 Chapter 103. State Budget 27-103-1 Chapter 104. State FiscalAffairs 27-104-1 Chapter 105. Depositories 27-105-1 CHAPTER 55 Gasoline and Motor Fuel Taxes Article 7. Special Fuel Tax 27-55-501 Article 7. Special Fuel Tax. Sec. 27-55-527. Special fuel taxes; exemptions and allowances. § 27-55-527. Special fuel taxes; exemptions and allowances. (1) There shall not be included in the measure of the tax levied in this article any special fuel: (a) Sold or delivered by a bonded distributor ofspecial fuel to a second bonded distributor of special fuel within this state, but nothing in this exclusion shall exempt the second bonded distributor of special fuel from paying the tax unless the second bonded distributor of special fuel sells or delivers said special fuel to a third bonded distributor of special fuel, in 2013 Supplement 3 § 27-55-527 Taxationand Finance which eventthe thirdbonded distributorofspecialfuel shallbe liable forthe tax. (b) Sold to the United States government for use ofthe Armed Forces only, and delivered in quantities of not less than four thousand (4,000) gallons. (c) Deliveredto abondedwarehouse for storagewithinthis state forthe United States Department ofInterior. (d) Exported to a destination beyond the borders of this state by a bonded distributor ofspecial fuel when the tax on such special fuel has been paid or onwhich the taxliabilityimposedby this article has accrued against such bonded distributor. (e) Imported by, or sold to, any refiner or processor in this state for the purpose ofbeing refined or further processed. (f) Sold or delivered to any person within this state to be used as a herbicide or as a solvent for insecticides, wood preservatives and like products, or when so used in a commercial process that they become a component part ofany manufactured product orwhere used as a processing agent in the treatment ofraw material in manufacturing any product. (g) Sold or delivered to be used for test purposes at any regularly established testing laboratory in this state. (h) Sold to be consumed as fuel by any boat, vessel, ship, towboat or dredgeboat, or sold to the holder of a Marine Dealers Permit for resale or distribution as fuel for a boat, vessel, ship, towboat or dredgeboat. (i) Sold as bunker oil or sold to be used for the generation ofheat in a firebox or furnace. (j) Sold or delivered to be used for the purpose ofgenerating electricity. (k) Sold for use as fuel in a railroad locomotive when subject to the tax levied by Section 27-59-301 et seq. (Z) Sold or delivered in bond, or sold or delivered, to any person within a foreign-trade zone within this state and sold, used, consumed, distributed, stored or withdrawn from storage and used to propel aircraft on an international flight including any interim stops within the United States so longas the origin orultimate destination ofthe aircraftis outside the United States and District of Columbia. As used in this paragraph, "foreign-trade zone" means a foreign-trade zone operated and maintained by a public or private corporation under the provisions of Sections 59-3-31 through 59-3- 37. (m) Sold to be consumed as fuel by planes used by a commercial airline for new interstate air service offered by a new carrier in the market, for interstate service to a new city by an existing airline or for additional interstate service to a city already served by a commercial airline, for a period oftwelve (12) months after the date the service is established. (2) The exemptions set forth in paragraphs (f), (h), (i) and (j) ofsubsection (1)ofthis section shallnot applyto specialfuelusedinperformingcontractsfor construction, reconstruction, maintenance orrepairs, where suchcontracts are enteredintowiththe State ofMississippi, anypolitical subdivision ofthe State 4 2013 Supplement

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