{"data":{"id":"us-ms/miss.-code-ann.-27-65-97","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-65-97","heading":"Miss. Code Ann. § 27-65-97","body":"Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission.","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":"e30981c432ba4c0b0f686233a9f8e2b38702e27fdc47faeb7a8903de64dfc7f5","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-65-95","next":"us-ms/miss.-code-ann.-27-67-1"},"notice":"GroundRules: Original legal text. Not legal advice."}