{"data":{"id":"us-ms/miss.-code-ann.-27-15-83","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-15-83","heading":"Miss. Code Ann. § 27-15-83","body":"(1) Upon each foreign insurance company licensed as a single line company defined under Section 83-19-1 , the privilege tax is as follows:\n\n(a)\n\nFire and Allied Lines and/or Industrial Fire․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(b)\n\nCasualty/Liability․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(c)\n\nFidelity and/or Surety․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(d)\n\nWorkers' Compensation․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(e)\n\nBoiler and Machinery․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(f)\n\nPlate Glass․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(g)\n\nAircraft․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(h)\n\nInland Marine and/or Ocean Marine․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(i)\n\nAutomobile Physical Damage/Automobile Liability․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(j)\n\nHomeowners/Farmowners․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(k)\n\nGuaranty/Mortgage Guaranty․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(l)\n\nTrip Accident and Baggage․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(m)\n\nLegal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(n)\n\nLife and/or Accident and Health; Credit Life, Accident and Health; Industrial Life, Accident and Health; and Variable Contracts\n\n․․․․․․․․$200.00\n\n(o)\n\nTitle․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$200.00\n\n(p)\n\nFraternal․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․\n\n․․․․․․․․$ 50.00\n\n(2) For any combination of classifications of a foreign insurance company, the privilege tax for a multiple line company shall be Three Hundred Fifty Dollars ($350.00).\n\n(3) Any stock, mutual, reciprocal or reinsurance company shall pay the appropriate privilege tax for each line of insurance the company is licensed to underwrite.\n\n(4) For each domestic insurance which has its home office located in Mississippi, the privilege tax shall be one-half (1/2) of the fees listed in this section.\n\n(5) Each insurance company or association which amends its privilege license shall pay a fee of Twenty-five Dollars ($25.00).","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"1554a68b420245f7880c95eed98f7412d07ef9553b35271500889ca430d2dd49","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-15-82","next":"us-ms/miss.-code-ann.-27-15-85"},"notice":"GroundRules: Original legal text. Not legal advice."}