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Current as of January 01, 2025 | Updated by Findlaw Staff
Every company as above defined doing business or owning cars which are operated in this state, shall, annually, on or before the first day of April, in each year, make out and deliver to the state tax commission a statement, verified by oath of an officer or agent of such company, making such statement, showing as of the first day of January, of the year in which the statement is rendered, the following:
(1) The name of the company.
(2) The nature of the company, whether a person, firm, partnership, company, association or corporation, and under the laws of what state organized.
(3) The location of its principal office, or place of business.
(4) The name and post-office address of its president, secretary, treasurer, auditor, other principal officers.
(5) The name and post office address of the principal officer or managing agent of the company in Mississippi, if any.
(6) The aggregate number of miles traveled within the State of Mississippi by its cars during the preceding calendar year and the aggregate number of miles over each railroad in the state; and the total number of miles traveled by its cars during the preceding calendar year wherever operated.
(7) The average number of miles traveled by the cars of each class of its cars during the preceding year. The number of cars necessary for the mileage traveled within the State of Mississippi, under the circumstances that ordinarily attend the use of such cars, and where different classes of cars are used by said company, as to the matters embraced in this and the preceding paragraph, it shall furnish the required information as to each class of said cars on the forms prescribed and furnished by the State Tax Commission.
(8) The actual cash value on the first day of January next preceding, of the said number of cars necessary to provide for the mileage to be reported as required by paragraph (6) of this section.
(9) The real estate, personal property, structures, machinery, fixtures, and appliances, owned by said company, within the state, and the location and the actual value thereof, and in what county, municipality, road district, school district or other taxing district where the same was located on the first day of January next preceding.
The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the statements required by this section.
Cite this article: FindLaw.com - Mississippi Code Title 27. Taxation and Finance § 27-35-509 - last updated January 01, 2025 | https://codes.findlaw.com/ms/title-27-taxation-and-finance/ms-code-sect-27-35-509/
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 before relying on it for your legal needs.
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