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2019 Mississippi Code
Title 79 - Corporations, Associations, and Partnerships
Chapter 7 - Small Business Investment Companies
§ 79-7-5. Notes, etc., exempted from ad valorem taxes
Universal Citation: MS Code § 79-7-5 (2019)
All notes or other evidences of indebtedness held by any small business investment company incorporated in this state bearing a rate of interest which is not usurious under the laws of this state shall be exempt from all ad valorem taxes.
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