Mississippi Tobacco Tax Laws

69-3. Definitions

69-5. Permit required, and penalty for failure to secure or renew same

69-7. Permit and privilege taxes required; penalty for violations

69-9. Permit may be revoked and reinstated

69-11. Penalties for operating without a permit

69-13. Applicability of tax

69-15. Stamps

69-17. When distributors not required to affix stamps

69-19. Dealers liable; exception

69-21. Exemptions

69-23. Tax additional

69-25. Unpaid taxes a debt

69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted

69-31. Compensation to dealers

69-33. Segregation of stock for interstate shipment

69-35. Records of dealers

69-37. Preservation of invoices

69-39. Liability of persons, carriers, etc

69-41. Penalties

69-47. Penalty for reuse of stamps

69-49. Refund on damaged goods; how obtained

69-51. Refund for stamps shipped into another state; refund of tax paid on cigarettes in possession of wholesaler ceasing to do business in Mississippi

69-53. Commodities subject to confiscation

69-55. Procedure when goods are confiscated

69-57. Commissioner may compromise confiscation

69-59. Unlawful sale; search and seizure

69-61. Injunction by commissioner

69-63. Damaged stamps

69-65. Commissioner to administer provisions of this chapter

69-67. Peace officers to assist in enforcement

69-69. Municipalities may impose privilege tax upon dealers in cigarettes

69-71. Agents of the commissioner

69-73. Rules and regulations

69-75. Payment into treasury

69-77. Records of commissioner

69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business