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2025 Mississippi Code 1972
Title 27 - Taxation and Finance (Chs. 1 - 117)
Chapter 7 - Income Tax and Withholding (Arts. 1 - 11)
Article 2 - Endow Mississippi Program (§§ 27-7-201 - 27-7-213)
- § 27-7-201. Short title
- § 27-7-203. Legislative purpose
- § 27-7-205. Definitions
- § 27-7-207. Credit against tax imposed by this chapter equal to 25% of qualified contribution to endowed fund at qualified community foundation subject to certain requirements
- § 27-7-209. Allocation of authorized tax credits; maintenance of records that determine priority for awarding tax credits
- § 27-7-211. Development of forms, procedures for review and approval of applications for tax credits, and issuance of tax credits; establishment of reporting and monitoring requirements; monitoring and annual certification of approved tax credits
- § 27-7-213. Tax credits are non-transferable; process for allocation of available tax credits if less than requested; periodic reporting of impact of tax credits
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