{"data":{"id":"us-ms/miss.-code-ann.-75-76-279","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 75-76-279","heading":"Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Department of Revenue to recommend method of taxing cruise vessels and vessels.","body":"(1) From and after June 29, 1990, any cruise vessel or vessel which is licensed under the provisions of this chapter and which is used for gambling games, as determined by the Tax Commission, shall be exempt from all ad valorem taxes through June 30, 1991.\n(2) On or before December 1, 1990, the State Tax Commission shall report to the Legislature its recommendation for an equitable method of imposing a tax upon the cruise vessels and vessels described in subsection (1).","path":["Title 75. Regulation of Trade, Commerce and Investments","Chapter 76. Mississippi Gaming Control Act","Taxation of Cruise Vessels and Vessels"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.75.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:13Z","sha256":"c9234bbb8554c10b4d745802b7fc30b8e49a6d577423bd0a30428947e39f8a88","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-75-76-277","next":"us-ms/miss.-code-ann.-75-76-281","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."}