Mississippi Code Title 57. Planning, Research and Development § 57-1-14

(1) Except as otherwise provided in subsection (3) of this section, any records of the Mississippi Development Authority which contain client information concerning development projects shall be exempt from the provisions of the Mississippi Public Records Act of 1983 for a period of two (2) years after receipt of the information by the department. Confidential client information as described in this section shall not include the information which must be disclosed by the certified applicant related to a qualified economic development project in the annual report described in Section 57-1-759.

(2) Except as otherwise provided in subsection (3) of this section, confidential client information in public records held by the department shall be exempt from the provisions of the Mississippi Public Records Act of 1983 during the period of review and negotiation on a project proposal and for a period of thirty (30) days after approval, disapproval or abandonment of the proposal not to exceed one (1) year by the department in writing.

(3) Any breakouts or subcategories of the total qualified investment amounts reported pursuant to Sections 3(d), 7(2)(a) and 7(2)(b) of this act, and information reported pursuant to Sections 3(g), 3(h), 3(j), 7(2)(f), 7(2)(g), 7(2)(h) and 7(2)(i) of this act shall not be subject to any disclosure under the Mississippi Public Records Act of 1983. In addition, any information and documentation, including without limitation, copies of any certifications, together with any amendments thereto, made by the Mississippi Development Authority, and copies of any mFlex agreements, together with any amendments thereto, approved and executed by the Mississippi Development Authority, pursuant to the Mississippi Flexible Tax Incentive Act, which are (a) provided by the authority to the Governor, Lieutenant Governor and/or Speaker of the House of Representatives pursuant to Section 4(7) or Section 7(11) of this act; (b) provided by the authority to the University Research Center division of the Mississippi Institutions of Higher Learning pursuant to Section 8(6) of this act; and (c) provided by the University Research Center division of the Mississippi Institutions of Higher Learning to the Governor, Lieutenant Governor, Speaker of the House of Representatives and/or the authority, shall not be subject to any disclosure under the Mississippi Public Records Act of 1983.