Mississippi Legislature
2002 Regular Session

House Bill 1075

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Bill Text

History of Actions

Background

Title

Description: Free port warehouse law; transfer administration from the State Tax Commission to local government authorities (STC).

Bill Text: [Introduced] [Passed House] [Sent to Governor]

History of Actions:

1 01/21 (H) Referred To Ways and Means
2 01/31 (H) Title Suff Do Pass
3 02/06 (H) Passed
4 02/08 (H) Transmitted To Senate
5 02/11 (S) Referred To Finance
6 02/14 (S) Title Suff Do Pass
7 03/06 (S) Passed
8 03/07 (S) Transmitted To House
9 03/12 (H) Enrolled Bill Signed
10 03/13 (S) Enrolled Bill Signed
11 03/19 Approved by Governor

Background Information:

Effective dateJuly 1, 2002
DispositionLaw
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredThree/Fifths
Chapter number402

House Committee:

Senate Committee:

Principal Author: McCoy

Code Sections: A 027-0031-0051, A 027-0031-0055, A 027-0031-0057, A 027-0031-0059

Title: AN ACT TO AMEND SECTIONS 27-31-51, 27-31-55, 27-31-57 AND 27-31-59, MISSISSIPPI CODE OF 1972, TO TRANSFER THE ADMINISTRATION OF THE LAWS GOVERNING FREE PORT WAREHOUSES FROM THE STATE TAX COMMISSION TO LOCAL GOVERNING AUTHORITIES; TO PROVIDE THAT FREE PORT WAREHOUSE PERMITS SHALL BE ISSUED BY THE BOARD OF SUPERVISORS OF THE COUNTY IN WHICH THE WAREHOUSE IS LOCATED OR THE GOVERNING AUTHORITIES OF THE MUNICIPALITY IN WHICH THE WAREHOUSE IS LOCATED, AS THE CASE MAY BE; TO PROVIDE THAT THE INVENTORY OF ALL PERSONAL PROPERTY CONSIGNED OR TRANSFERRED TO SUCH WAREHOUSE SHALL BE FILED WITH THE TAX ASSESSOR OF THE TAXING JURISDICTION IN WHICH THE WAREHOUSE IS LOCATED; TO PROVIDE THAT SUCH INVENTORY SHALL BE FILED WITH THE TAX ASSESSOR BY NOT LATER THAN MARCH 31 OF EACH YEAR; TO GIVE TO TAX ASSESSORS THE POWERS NECESSARY TO ADMINISTER THE LAWS GOVERNING FREE PORT WAREHOUSES; TO PROVIDE THAT THE FREE PORT WAREHOUSE LICENSE FEE SHALL BE PAID TO THE APPROPRIATE LOCAL GOVERNING AUTHORITY; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 03/19/02 at 00:01.

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2002/html/History/HB/HB1075.htm