{"data":{"id":"us-ms/miss.-code-ann.-27-67-8","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-67-8","heading":"Miss. Code Ann. § 27-67-8","body":"(1) No examination shall be made of the records of a religious institution, as defined in paragraph (i) of Section 27-67-7 , unless the commissioner shows by reasonable evidence that the religious institution is not operating on a nonprofit basis.\n\n(2) All outstanding claims against a religious institution as defined in paragraph (j) of Section 27-67-7 for unpaid taxes having accrued under the sales or use tax laws on or before the effective date of Section 27-67-7 and this section based upon transactions by such religious institution shall be void and in regards to such transactions for which sales or use taxes are unpaid on or before July 1, 1989, Sections 27-67-7 and 27-67-8 shall be retroactive in effect.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"544749fad6e437ad5ec081197eaca5b643d523492b3b5a973bc6d399190d492e","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-67-7","next":"us-ms/miss.-code-ann.-27-67-9","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}