Mississippi Code, Volume 13, 2012 Supplement

2012·15.9 MB·English

by  State of Mississippi

2012
CUMULATIVE SUPPLEMENT
TO
CODE
MISSISSIPPI
ANNOTATED
1972
Issued September, 2012
CONTAINING PERMANENT PUBLIC STATUTES OF MISSISSIPPI
ENACTED THROUGH THE 2012 REGULAR SESSION
PUBLISHED BYAUTHORITY OF
THE LEGISLATURE
SUPPLEMENTING
Volume
13
(As Revised 2008)
For latest statutes or assistance call 1-800-833-9844
By the Editorial Staffofthe Publisher
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Copyright © 2012
by
THE STATE OF MISSISSIPPI
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User's Guide
Inorderto assistboththe legal profession andthelayman inobtainingthe
maximumbenefitfromthe Mississippi Code of1972Annotated, a User'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.
Ill
Digitized by the Internet Archive
2013
in
http://archive.org/details/govlawmssupp132012
PUBLISHER'S FOREWORD
Statutes
The 2012 Supplement to the Mississippi Code of.1972 Annotated reflects
the statute law of Mississippi as amended by the Mississippi Legislature
through the end ofthe 2012 Regular Session.
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,
LexisNexishas changedthe sources that arereadtocreate annotationsforthis
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 most recent cases annotated maynotyethave printreportercitations.
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 Series
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 information as to portions oflegislative acts thathave
not been codified, or explain other pertinent information.
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 showingdispositionoflegislative
acts through the 2012 Regular Session.
Index
The comprehensive Index to the Mississippi Code of 1972 Annotated is
replaced annually, andwe 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.
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September 2012 LexisNexis
VI
SCHEDULE OF NEW SECTIONS
Added in this Supplement
TITLE 55. PARKSAND RECREATION
CHAPTER 3. State Parks and Forests
POWERSAND DUTIES OF MISSISSIPPI DEPARTMENT OF WILDLIFE,
FISHERIESAND PARKS
Sec.
55-3-48. Pilot program to lease lands within certain state parks for commercial
development; StateParkLeaseDevelopmentEndowmentFundcreated;
State Parks Pilot ProgramAdvisory Council created; composition.
TITLE 57. PLANNING, RESEARCHAND DEVELOPMENT
CHAPTER 1. Mississippi DevelopmentAuthority
IN GENERAL
57-1-64. Selling advertising and tourism promotional information through vari-
ous marketing outlets; Mississippi Development Authority Tourism
Advertising Fund created.
MISSISSIPPI INDUSTRY INCENTIVE FINANCING REVOLVING FUND
57-1-221. Mississippi Industry Incentive Financing Revolving Fund created; use
offunds; application for grant or loan.
MISSISSIPPI DEVELOPMENTAUTHORITY WORKFORCE TRAINING
FUND
57-1-401. Mississippi Development Authority Workforce Training Fund created;
use offunds.
CHAPTER 10. Small BusinessAssistance
Article 15. State Small Business Credit Initiative
57-10-601. Definitions; Mississippi Development Authority designated agency for
implementation ofstate program and participation in federal initiative.
CHAPTER 26. Tourism Project Incentive Program; Theme Parks,
Entertainment Centers, ScenicAttractions, etc.
57-26-7. Prohibition against Mississippi Development Authority approving ap-
plications submitted after June 30, 2014, for certain projects.
CHAPTER 40. Energy Infrastructure Revolving Loan Program
57-40-1. Definitions.
57-40-3. Energy infrastructure revolving loan program established; purpose.
57-40-5. Energy Infrastructure Revolving Loan Fund created; application by
county or incorporated municipality; repayment; audit ofreceipts and
expenditures.
57-40-7. Powers and duties ofMississippi DevelopmentAuthorityin administer-
ing this chapter.
2012 Supplement 1
Schedule of New Sections
CHAPTER 46. Mississippi Railroad Improvements Fund
Sec.
57-46-1. Mississippi Railroad Improvements Fund created; use offunds; grant
program established; purpose ofgrants; application for grants.
CHAPTER 99. Mississippi Major Economic Impact Withholding Rebate
Incentive Program
—
QUALIFIED BUSINESS OR INDUSTRY ENTERPRISES
57-99-21. Definitions.
57-99-23. Quarterly incentive payments to qualified enterprises; duration of
payments; application;job requirements; notification ofState Tax Com-
mission.
57-99-25. Creation ofMMEIARebate Fund; purpose.
57-99-27. Filingofincentive payment claims; payments dependent onverification
ofnumber ofqualifiedjobs created and maintained.
57-99-29. Mississippi Development Authority and State Tax Commission to pro-
mulgate rules and regulations.
CHAPTER 100. Existing Industry Withholding Rebate Incentive Program
57-100-1. Definitions.
57-100-3. Quarterly incentive payments to qualified business or industry; dura-
tionofpayments; application;jobrequirements;notificationofStateTax
Commission.
57-100-5. Creation ofExisting Industry Withholding Rebate Fund; purpose.
57-100-7. Filing ofclaim for incentive payments; payments dependent on verifi-
cation ofnumber ofqualifiedjobs created and maintained.
57-100-9. Promulgation ofrules and regulations by the Mississippi Development
Authority and State Tax Commission.
CHAPTER 107. Mississippi Workforce Training Projects
Article 1. DeltaAreaWorkforce Training Project
[Repealed effective July 1, 2016]
57-107-1. Mississippi Delta Area Workforce Training Project created; pilot pro-
gram goals [Repealed effective July 1, 2016].
57-107-3. Delta workforce coordinator forjob retention and expansion to admin-
ister pilot program; coordinator's duties; Delta region workforce team;
funding ofoffice [Repealed effective July 1, 2016].
57-107-5. Delta Workforce Cabinet creation, composition; cabinet to be represen-
tative of all areas of Delta region; review of ongoing work of office of
workforce coordinator [Repealed effective July 1, 2016].
57-107-7. Report on status ofMississippi Delta Area Workforce Training Project
[Repealed effective July 1, 2016].
Article 3. Southwest MississippiAreaWorkforce Training Project
[Repealed]
57-107-101 through 57-107-7. Repealed
CHAPTER 111. Mississippi Small Business and Existing Forestry Industry
Enterprise Participating Loan Program
57-111-1. Establishment of program of loans to small businesses and existing
forestry industry enterprises; purpose of program; amount of loan;
interest rate; use ofloan proceeds; Small Business and Existing For-
2 2012 Supplement
Schedule of New Sections
estry Industry Enterprise Participating Loan Program Revolving Fund
created.
CHAPTER 113. Business Enterprise Tax Exemptions
Article 1. Business Enterprise Tax Exemptions: Clean Energy Generationand
Aerospace Industry Enterprises
Sec.
57-113-1. Definitions.
57-113-3. Application for tax exemptions.
57-113-5. Certification of eligibility for tax exemption; term of exemption; non-
transferability of exemption; performance requirements of approved
business enterprise.
57-113-7. Promulgation ofrules and regulations.
Article 3. Business Enterprise Tax Exemptions: DataCenter Enterprises
57-113-21. Definitions.
57-113-23. Application for tax exemptions.
57-113-25. Certification of eligibility for tax exemption; term of exemption; non-
transferability of exemption; performance requirements of approved
business enterprise.
57-113-27. Promulgation ofrules and regulations.
CHAPTER 115. Mississippi Small Business Investment CompanyAct
57-115-1. Short title.
57-115-3. Definitions.
57-115-5. Application for small business investment credit; application for certi-
fication as small business investment company; computation ofcredit
against investor's state premium tax liability; allocation oftax credits.
57-115-7. Requirements for maintaining certification as small business invest-
ment company; reports; distributions.
57-115-9. Annual review of small business investment companies; grounds for
decertification; registration of investments for which tax credits are
awarded; annual report by MDA; report contents.
57-115-11. Rules and regulations for implementation ofchapter.
CHAPTER 117. Mississippi Health Care Industry ZoneAct [Repealed
effective July 1, 2022]
57-117-1. Short title [Repealed effective July 1, 2022].
57-117-3. Definitions [Repealed effective July 1, 20221.
57-117-5. Health care industry zone requirements [Repealed effective July 1,
2022].
57-117-7. Certification ofbusinesses and health care industry facilities as quali-
fied buisness; exemption from certain taxes; other tax benefits [Re-
pealed effective July 1, 2022].
57-117-9. Revocation ofhealth care industry zone certification [Repealed effective
July 1, 2022].
57-117-11. Repeal ofSections 57-117-1 through 57-117-11 [Repealed effective July
1, 2022].
2012 Supplement