2013 Mississippi Code
Title 31 - PUBLIC BUSINESS, BONDS AND OBLIGATIONS
Chapter 23 - MISSISSIPPI PRIVATE ACTIVITY BONDS ALLOCATION ACT
§ 31-23-69 - Effect of changes in federal tax laws


MS Code § 31-23-69 (2013) What's This?

In the event that interest on exempt small issue bonds and/or mortgage revenue bonds is no longer excludable from federal income tax under federal law the provisions of this act with respect to exempt small issue bonds and/or mortgage revenue bonds, as applicable, thereafter shall be deemed to be of no further force and effect.

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