{"data":{"id":"us-ms/miss.-code-ann.-27-31-111","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-31-111","heading":"Miss. Code Ann. § 27-31-111","body":"If at any time during an authorized period of ad valorem tax exemption for a given plant there is a cessation of manufacturing operations as herein defined for a continuous period of twelve (12) months or more, all unexpired tax exemptions covered by Sections 27-31-101 through 27-31-117 for that particular plant shall become void, and if manufacturing operations are begun at a later date, a new application may be filed subject to the same approval and the same certification for the unexpired balance of the period covered by the original exemption.","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":"80026afef8d12a0ec4aa46352f1f18a6b1d9e417ed82ca95b610699fa6d43858","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-31-11","next":"us-ms/miss.-code-ann.-27-31-113"},"notice":"GroundRules: Original legal text. Not legal advice."}