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Mississippi Code 1972 (2024)
Title 79 - CORPORATIONS, ASSOCIATIONS, AND PARTNERSHIPS (§§ 79-1-1 — 79-37-604)
Chapter 7 - SMALL BUSINESS INVESTMENT COMPANIES (§§ 79-7-1 — 79-7-7)
Section 79-7-5 - Notes, etc., exempted from ad valorem taxes
Universal Citation:
MS Code § 79-7-5 (2024)
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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.
Codes, 1942, § 5359-53; Laws, 1960, ch. 183, § 3, eff. 4/30/1960.
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