§ 57-13-103. Legislative findings and declarations
The Legislature finds and declares that: The State of Mississippi relies on a number of tax incentives, including credits, exemptions, and deductions, and economic development programs that utilize the proceeds of state general obligation bonds to encourage businesses to locate, hire employees, expand, invest, and/or remain in the state; These various tax incentives and economic […]
§ 57-13-105. Definitions
As used in Sections 57-13-101 through 57-13-109: “Economic development tax incentive” includes those tax credits, deductions, exemptions, exclusions, and other preferential tax benefits or incentives enacted before or after July 1, 2014, for the purpose of recruitment or retention of businesses in the State of Mississippi. “Economic development program” includes those statutory economic development programs […]
§ 57-13-107. Schedule for analysis of economic development tax incentives and economic development programs
In accordance with the following schedule, the tax expenditure report produced by the University Research Center pursuant to Section 57-13-47, shall include an additional component, consistent with Section 57-13-109 and produced in consultation with the Director of the Mississippi Development Authority containing the following: Analyses of economic development tax incentives and economic development programs as […]
§ 57-13-109. Content of analyses of tax incentives and economic development programs
The analysis of tax incentives as required by Section 57-13-107 shall include, but not be limited to: A baseline assessment of the tax incentive, including, if applicable, the number of aggregate jobs committed and created with the taxpayers receiving such tax incentive; The statutory and programmatic goals and intent of the tax incentive, if the […]
§ 57-13-22. Abolition and transfer of functions, duties, personnel, records, etc., of Mississippi Research and Development Center
The Mississippi Research and Development Center is hereby abolished from and after July 1, 1988. All of the functions of the center shall be transferred on that date to the Mississippi Department of Economic Development or to the University Research Center which is created in Section 37-141-3. From and after July 1, 1988, the duties […]
§ 57-13-23. Mississippi Automated Resource Information System (MARIS)
There is hereby created and established the Mississippi Automated Resource Information System (MARIS), (heretofore created by Executive Order No. 459, dated May 26, 1983, as amended by Executive Order No. 562, dated January 15, 1986), which shall be the mechanism within state government for the storing, processing, extracting and disseminating of useful data and information […]
§ 57-13-45. Short title
This section and Section 57-13-47 shall be known as the “Tax Expenditure Annual Report Act.”
§ 57-13-47. Preparation of reports
For the purposes of this section the term “tax expenditure provision” means any statutory provision or state agency regulation which exempts, in whole or in part, any specific class or classes of persons, income, goods, services or property from the impact of established state taxes, including, but not limited to, those provisions known as tax […]
§ 57-13-101. Short title
Sections 57-13-101 through 57-13-109 shall be known and may be cited as the “Economic Development Programs and Tax Incentives Evaluation Act of 2014.”