Chapter 71. Alcoholic Beverage Taxes
Article 1. Alcoholic Beverages
- Miss. Code § 27-71-1 Administration of Article
- Miss. Code § 27-71-3 Definitions
- Miss. Code § 27-71-5 Annual Privilege Taxes and Other Fees; Permits; Penalties; Prohibition of Alcoholic Beverages In Public Places
- Miss. Code § 27-71-7 Excise Taxes; Markup For Benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds
- Miss. Code § 27-71-9 Common Carriers
- Miss. Code § 27-71-11 Wholesale Operations
- Miss. Code § 27-71-13 Purchases Direct From Manufacturer; Exceptions
- Miss. Code § 27-71-15 Transportation
- Miss. Code § 27-71-17 Penalty For Counterfeiting Or Reuse of Labels
- Miss. Code § 27-71-19 [Repealed]
- Miss. Code § 27-71-21 Bond Required of Manufacturers, Retailers; Alternative Cash Or Security Deposit
- Miss. Code § 27-71-23 Violations of Article
- Miss. Code § 27-71-25 Records to Be Maintained
- Miss. Code § 27-71-27 Examination of Records
- Miss. Code § 27-71-29 Payment of Taxes Into Treasury
- Miss. Code § 27-71-31 Construction of Article
Article 2. Surcharge For Construction of Abc Warehouse
Article 3. Light Wines and Beer
- Miss. Code § 27-71-301 Definitions
- Miss. Code § 27-71-303 License Tax Imposed
- Miss. Code § 27-71-305 When and Where License Tax Is to Be Paid
- Miss. Code § 27-71-307 Excise Tax Imposed
- Miss. Code § 27-71-309 [Repealed]
- Miss. Code § 27-71-311 Bond Required of Manufacturer, Wholesaler and Brewpub
- Miss. Code § 27-71-313 Penalty For Evading Payment of Tax
- Miss. Code § 27-71-315 Transportation From Without the State
- Miss. Code § 27-71-317 Transportation Within the State
- Miss. Code § 27-71-319 through 27-71-323 [Repealed]
- Miss. Code § 27-71-325 Reports of Wholesaler and Preservation of Invoices
- Miss. Code § 27-71-327 Records to Be Maintained
- Miss. Code § 27-71-329 Examination of Records
- Miss. Code § 27-71-331 Penalty
- Miss. Code § 27-71-333 Assessment and Collection of Penalty
- Miss. Code § 27-71-335 Tax and Penalty Upon Contraband Light Wine, Light Spirit Product and Beer; Confiscation
- Miss. Code § 27-71-337 Payment Into Treasury
- Miss. Code § 27-71-339 Records of Commissioner
- Miss. Code § 27-71-341 Additional Tax
- Miss. Code § 27-71-343 Other Privilege Tax Not to Be Levied
- Miss. Code § 27-71-345 Privilege Tax to Be Levied By Municipality
- Miss. Code § 27-71-347 Violation of This Article
- Miss. Code § 27-71-349 Designation of Sales Territories For Sale of Light Wine, Light Spirit Product and Beer By Manufacturers and Importers; Presentation of Light Wine, Light Spirit Product Or Beer to Retailers By Licensed Wholesalers; Transportation of Light Wine, Light Spirit Product Or Beer; Deliveries to Retailers; Sales By Wholesalers to Retailers In Territories of Other Wholesalers; Purchases For Resale