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Mississippi Code Title 57. Planning, Research and Development § 57-13-107

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) 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 57-103-109 and produced in consultation with the Director of the Mississippi Development Authority containing the following:

(a) Analyses of economic development tax incentives and economic development programs as enacted prior to July 1, 2014, shall be completed by December 31, 2015, and no less than once every four (4) years thereafter;

(b) Analyses of any economic development tax incentives and economic development programs created after July 1, 2014, shall be completed within five (5) years of taking effect, and no less than once every four (4) years thereafter.

(2) Not later than the first of February each year beginning with 2016, the Chairman of the Senate Finance Committee and the Chairman of the House Ways and Means Committee shall consider the tax expenditure report and hold at least one public hearing to deliberate the results of the analysis required in this section.

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Cite this article: FindLaw.com - Mississippi Code Title 57. Planning, Research and Development § 57-13-107 - last updated January 01, 2025 | https://codes.findlaw.com/ms/title-57-planning-research-and-development/ms-code-sect-57-13-107/

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