{"data":{"id":"us-ms/miss.-code-ann.-75-23-25","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 75-23-25","heading":"Miss. Code Ann. § 75-23-25","body":"The State Tax Commission shall prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of the Unfair Cigarette Sales Law.\n\nThe commission is hereby empowered to and may from time to time undertake and make or cause to be made one or more cost surveys for the state or such trading area or areas as it shall define and when a cost survey shall have been made by or approved by it, it shall be permissible to use the cost survey as provided in Section 75-23-19(b) . The commission may revoke or suspend the license issued under the provisions of this law or the tobacco tax law of this state, of any person who refuses or neglects to comply with any provisions of this article or any rule or regulation of the commission prescribed under this article.\n\nWhenever any person fails to comply with any provision of the Unfair Cigarette Sales Law or any rule or regulation of the commission promulgated thereunder, the commission, or a hearing officer or the board of review, as designated by the commissioner, after a show cause hearing, may revoke or suspend the license held by the person.\n\nAny ruling, order or decision of the commission shall be subject to review, as provided by law, in any court of competent jurisdiction in the county in which the person affected resides.","path":["MS Code","Title 75"],"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":"8eb81d97545eecf28fff801989084a2517de7c316e8564f71d380a87eddf3718","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-75-23-23","next":"us-ms/miss.-code-ann.-75-23-27","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."}