Mississippi Code Title 57. Planning, Research and Development § 57-99-5

(1) There is created in the State Treasury a special fund to be known as the “MMEIA Withholding Rebate Fund,” into which shall be deposited withholding tax revenue required to be deposited into such fund pursuant to Section 27-7-312 and any other monies designated for deposit therein. The money in the fund shall be used for the purpose of making the incentive payments and grants authorized under Sections 57-99-1 through 57-99-9.

(2) The liability of the State of Mississippi to make the incentive payments and grants authorized under Sections 57-99-1 through 57-99-9 shall be limited to the balance contained in the fund.