GroundRules
Miss. Code Ann. § 75-76-185: Imposition of fee based on value of unpaid collectible credit instruments.
Where this section sits in the code
- Title 75. Regulation of Trade, Commerce and Investments
- Chapter 76. Mississippi Gaming Control Act
- Fees
(1) Except as otherwise provided in Section 75-76-187, there is hereby imposed and levied on each licensee who conducts a gaming operation a fee based on the value of any collectible credit instrument received as a result of that gaming operation which is held by the licensee or any affiliate of the licensee and remains unpaid on the last tax day.
(2) The fee must be:
(a) Calculated by using the rates and monetary limits set forth in Section 75-76-177; and
(b) Collected by the State Tax Commission and refunded pursuant to the regulations adopted by the State Tax Commission.
Collected 2026-10-27T05:54:13Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source