There is a newer version of the Mississippi Code
2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 71 - ALCOHOLIC BEVERAGE TAXES
Article 3 - LIGHT WINES AND BEER
- § 27-71-301 - Definitions
- § 27-71-303 - License tax imposed
- § 27-71-305 - When and where license tax is to be paid
- § 27-71-307 - Excise tax imposed
- § 27-71-309 - Repealed
- § 27-71-311 - Bond required of manufacturer, wholesaler and brewpub
- § 27-71-313 - Penalty for evading payment of tax
- § 27-71-315 - Transportation from without the state
- § 27-71-317 - Transportation within the state
- §§ 27-71-319 through 27-71-323 - Repealed
- § 27-71-325 - Reports of wholesaler and preservation of invoices
- § 27-71-327 - Records to be maintained
- § 27-71-329 - Examination of records
- § 27-71-331 - Penalty
- § 27-71-333 - Assessment and collection of penalty
- § 27-71-335 - Tax and penalty upon contraband light wine and beer; confiscation
- § 27-71-337 - Payment into treasury
- § 27-71-339 - Records of commissioner
- § 27-71-341 - Additional tax
- § 27-71-343 - Other privilege tax not to be levied
- § 27-71-345 - Privilege tax to be levied by municipality
- § 27-71-347 - Violation of this article
- § 27-71-349 - Designation of sales territories for sale of light wine and beer by manufacturers and importers; presentation of light beer and wine to retailers by licensed wholesalers; transportation of light beer and wine; deliveries to retailers; sales by wholesalers to retailers in territories of other wholesalers; purchases for resale
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