2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
Insurance Taxes (§§ 27-15-81 - 27-15-133)
§ 27-15-125. Premium retaliatory tax; excluded taxes and charges
Sections 27-15-121 through 27-15-127 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance, other than property insurance, except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the state tax commission in determining the propriety and extent of retaliatory action under this section.
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