This is a new Rule, Title 35, Part I, Uniform State Tax Lien Registry. This Rule is a result of HB 487 Approved by the Governor March 1, 2014 with an effective date of January 1, 2015. The House Bill creates a Uniform State Tax Lien Registry for the filing of Tax Liens. The Registry is maintained by the Mississippi Department of Revenue. Click here for Proposed Regulations & Notice.
This is a new Rule, Title 35 Part VIII, Subpart 03, Chapter 01, Stamps. This Rule clarifies when tobacco products are considered contraband and subject to confiscation. lf further clarifies proper affixed stamps placed on tobacco products. Click here for Proposed Regulations & Notice.
This is a new Rule, Title 35 Part VIII, Subpart 03, Chapter 02, Refund. This Rule clarifies when Tobacco products become unfit to sale to consumers or unsalable and therefore a refund due on tax paid. lt also provides for refunds made in the form of new stamps issued to the dealer. Any products for which a refund is paid shall not be sold or given away within the State of Mississippi. Click here for Proposed Regulations & Notice.
Existing Rules Amendments
Amendment to Title 35, Part IV, Subpart 11, Chapter 02, Automobile, Truck and Truck Tractor Dealer required per the adoption of House Bill 260 & House Bill 2934. Click here for Proposed Regulations & Notice.