2013 CUMULATIVE SUPPLEMENT TO CODE MISSISSIPPI ANNOTATED 1972 Issued September 2013 CONTAINING PERMANENT PUBLIC STATUTES OF MISSISSIPPI ENACTED THROUGH THE 2013 REGULAR SESSION AND 1ST AND 2ND EXTRAORDINARY SESSIONS 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 LexisNexis QUESTIONSABOUT THIS PUBLICATION? ForEDITORIALQUESTIONSconcerningthispublication, orREPRINTPERMISSION, pleasecall: 800-833-9844 ForCUSTOMERSERVICEASSISTANCE concerningreplacementpages, shipments,billingorother matters,pleasecall: CustomerServiceDepartmentat 800-833-9844 OutsidetheUnited StatesandCanada 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 underlicense. Matthew Bender is a registered trademarkofMatthew Bender Properties, Inc. 5461424 ISBN 978-0-327-09628-3 (Code set) ISBN 978-1-4224-4992-9 (Volume 13) ®' LexisNexis^ Matthew Bender & Company, Inc. 701 E. Water Street, Charlottesville, VA22902-5389 WWW. com lexisnexis. (Pub.44510) User's Guide Inorderto assistboththelegalprofession andthelaymaninobtainingthe maximumbenefitfrom 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 the Internet Archive 2014 in https://archive.org/details/govlawmscode13s2013 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, LexisNexishas changedthe sources that arereadto 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 mostrecentcases 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 CourtofAppeals 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 information 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 showingdispositionoflegislative 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 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 DEVELOPMENTAUTHORITYWORKFORCE TRAINING FUND 57-1-401. Mississippi Development Authority Workforce Training Fund created; use offunds. MISSISSIPPIALTERNATIVE FUEL SCHOOL BUSAND MUNICIPAL MOTORVEHICLE REVOLVING LOAN FUND 57-1-421. Mississippi Alternative Fuel School Bus and Municipal Motor Vehicle Revolving Loan Fund created; purpose; use offunds. MISSISSIPPI DEVELOPMENTAUTHORITY JOB TRAINING GRANT FUND 57-1-451. Mississippi Development Authority Job Training Grant 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 federalinitiative. 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. 2013 Supplement 1 Schedule of New Sections 57-29-25. Repealed. CHAPTER 39. Energy and Transportation Planning Article 1. Energy Management Planning 57-39-45. Compilation, analysis and dissemination of data for the purpose of maximizing Mississippi's energy resources. 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. CHAPTER 46. Mississippi Railroad Improvements Fund 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 paymentclaims; 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]. 2 2013 Supplement Schedule of New Sections 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 57-107-107. 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 of loan proceeds; Small Business and Existing For- 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 57-113-1. Definitions. 57-113-3. Application for tax exemptions. 57-113-5. Certification of eligibility for tax exemption; term of exemption; nontransferabilityofexemption; performancerequirements ofapproved 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; nontransferabilityofexemption; performancerequirements ofapproved 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 of credit 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, 20221. 57-117-3. Definitions [Repealed effective July 1, 2022]. 2013 Supplement 3 Schedule of New Sections 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]. 4 2013 Supplement