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- Title 27. Taxation and Finance
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- Motor Vehicle Ad Valorem Tax Credit
Miss. Code § 27-51-105 Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; Composition and Administration of Fund
Library | Mississippi Statutes |
Edition | 2023 |
Currency | Current through the 2023 Regular Session |
Year | 2023 |
Citation | Miss. Code § 27-51-105 |
(1) There is created in the State Treasury a special fund to be known as the Motor Vehicle Ad Valorem Tax Reduction Fund, into which shall be deposited the monies specified in Section 27-65-75(10), (11) and (12), such monies as may be required to be transferred into such fund pursuant to Section 27-38-5, and such other monies as the Legislature may provide by appropriation. The monies in the fund shall be used for the purpose of making payments to counties for the reduction in motor vehicle ad valorem tax revenues incurred by local taxing districts in the county as a result of the ad valorem tax credit for private carriers of passengers and...
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