All administrative provisions of Chapter 65 of Title 27 of the Mississippi Code of 1972, including those which fix damages, penalties and interest for nonpayment of sales
tax and for noncompliance with the provisions of said chapter and all other requirements
and duties imposed upon the taxpayer, shall apply to all persons liable for city utility
taxes under the provisions of the City Utility Tax Law. The chairman shall exercise all power and authority and perform all duties with
respect to taxpayers under the City Utility Tax Law as are provided in said chapter,
except where there is conflict, then the provisions of the City Utility Tax Law shall
control. Any damages, penalties, or interest collected for the nonpayment of taxes, or for
noncompliance with the provisions of the City Utility Tax Law, shall be paid to the
municipality in which said damages were collected on the same basis and in the same
manner as the tax. Any overpayment of tax for any reason that has been disbursed to any municipality
or any payment of the tax to any municipality in error may be adjusted by the chairman
on any subsequent payment to the municipality involved pursuant to the provisions
of the said chapter. The chairman may from time to time make such rules and regulations not inconsistent
with the City Utility Tax Law as may be deemed necessary to carry out its provisions
and such rules and regulations shall have the full force and effect of law.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.