§ 27-31-55. Filing of inventories by warehouses; records generally; determination of taxes
Each licensed “free port warehouse” shall file with the tax assessor of each taxing jurisdiction in which such warehouse or storage facility may be located an inventory of all personal property consigned or transferred to such warehouse or storage facility and located therein on January 1 of each year.Such inventory shall be submitted on such […]
§ 27-31-57. Power and authority of tax assessor; inspection of records; renewal or revocation of license
The tax assessor shall have full power and authority to require the keeping of all records and the making of all reports necessary to the accomplishment of the purpose of Sections 27-31-51 through 27-31-61, and all books and records of any licensee shall be subject to the inspection of duly authorized agents of the ad […]
§ 27-31-59. License fee
Each licensee shall pay to the governing authorities for each license which may be issued or renewed a fee in the amount of Ten Dollars ($10.00) for each issuance or renewal thereof.
§ 27-31-61. Exemption granted to be in addition to other exemptions
The exemption granted in Sections 27-31-51 through 27-31-61 shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.
§ 27-31-51. Licensing; definitions
As used in Sections 27-31-51 through 27-31-61: “Warehouse” or “storage facility” shall not apply to caves or cavities in the earth, whether natural or artificial; “Governing authorities” means the board of supervisors of the county wherein the warehouse or storage facility is located or the governing authorities of the municipality wherein the warehouse or storage […]
§ 27-31-53. Exemption from taxation of personal property in transit through state
All personal property in transit through this state which is (a) moving in interstate commerce through or over the territory of the State of Mississippi, (b) which was consigned or transferred to a licensed “free port warehouse,” public or private, within the State of Mississippi for storage in transit to a final destination outside the […]