2017 Mississippi Code
Title 21 - Municipalities
Chapter 29 - Employees' Retirement and Disability Systems
Article 5 - Disability and Relief Fund for Firemen and Policemen Under Laws 1930, Chapter 55
§ 21-29-233. Duty of state tax commission

Universal Citation: MS Code § 21-29-233 (2017)

It shall be the duty of the State Tax Commission to collect and to enforce the collection of said tax of one-half of one percent ( 1/2 of 1%) upon all premiums paid to insurance companies doing business in said municipality, which said insurance companies have written insurance on rates, said rates having been compiled by taking into consideration the fire department and equipment of said municipality. Upon the State Tax Commission having collected said tax, it shall promptly pay the same to the board of trustees for the benefit of said fund for disability and relief of firemen and policemen.

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