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Section 27-25-311 - Distribution of tax — Mississippi Law | CourtGPT
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  4. Title 27 - Taxation and Finance (§§ 27-1-1 — 27-117-15)/
  5. Chapter 25 - Severance Taxes/
  6. Article 3 - Salt Severance Tax/
  7. Section 27-25-311 - Distribution of tax
Mississippi Legal Code

Section 27-25-311 - Distribution of tax

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All taxes, damages or interest collected hereunder shall be paid into the state treasury by the state tax commission on the same day collected by it. The chairman of the state tax commission shall apportion such funds with one-half (1/2) going to the county in which the salt was produced and he shall certify such apportionment at the end of each month. The state treasurer shall remit to the county its share of said taxes, damages and interest on or before the twentieth day of the month next succeeding the month in which such collections were made.The amount returned to the county may be divided among the supervisors districts by the board in consideration of the needs of the various districts and used for any authorized purpose.Codes, 1942, § 9405-06; Laws, 1962, ch. 594, § 6; Laws, 1984, ch. 478, § 16, eff. 7/1/1984.