Miss. Code Ann. § 49-17-70: Miss. Code Ann. § 49-17-70

Before any political subdivision shall receive any loan, it shall have executed with the state tax commission a repayment agreement, a copy of which must also be filed with the bureau of pollution control of the department of natural resources, after which the bureau shall enter upon its minutes a certificate certifying that the waste disposal plant has been approved; a copy of which certificate shall be delivered to and filed with the Mississippi State Tax Commission.