Miss. Code § 27-51-11 Ad Valorem Tax Receipts to Be Presented Before Road and Bridge Privilege License Issued; Reports; Penalties; Auditing of Tax Collectors

• Library: Mississippi Statutes
• Edition: 2023
• Currency: Current through the 2023 Regular Session
• Year: 2023
• Citation: Miss. Code § 27-51-11

In cases where the road a...

The administrator of the road and bridge privilege tax law, his deputies or clerks violating the provisions of this section shall be liable on their official bonds in double the amount of the ad valorem taxes due on each such motor vehicle.

Twice each fiscal year the administrator of the road and bridge privilege tax law shall prepare and retain a report showing the privilege license receipt number, the corresponding ad valorem tax receipt number or numbers, and the name under which such license receipt was issued, for each such license receipt issued by him. A separate report shall be made for each county involved, and a duplicate copy of such report shall be furnished the respective tax collector of each county involved, and the tax collector of each municipality in the county. One (1) of these reports shall be made on or before May 15 covering all such license receipts issued by him for the then current fiscal year, including those issued through the month of April. Another such report shall be made on or before November 15 covering all such license receipts issued by him for the remaining portion of the immediately prior fiscal year.

The aforesaid reports shall be made available to the State Auditor upon request, and, in auditing the tax collector for the corresponding fiscal year, such tax receipts indicated on these reports shall be reconciled with the corresponding ad valorem tax receipt number in the office of the tax collector.

Cite as Miss. Code § 27-51-11

Source: Codes, 1942, § 10007-06; Laws, 1958, ch. 588, § 6; Laws, 1960, ch. 413, § 2; Laws, 1968, ch. 361, § 46; Laws, 1994, ch. 465, § 5; Laws, 2009, ch. 546, § 9, eff. 4/15/2009.