Bill Text | History of Actions | Background | Title |
Description: Free port warehouse law; transfer administration from the State Tax Commission to local government authorities.
Bill Text: [Introduced]
| 1 | 01/21 (S) Referred To Finance | |
| 2 | 02/05 (S) Died In Committee |
| Effective date | July 1, 2002 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths |
Senate Committee:
Principal Author: Minor
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.
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2002/html/History/SB/SB2896.htm