{"data":{"id":"us-ms/miss.-code-ann.-81-12-101","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 81-12-101","heading":"Records; forms and accounting principles; closing of books; description of assets.","body":"(1) Every association shall use such forms and observe such accounting principles and practices as the commissioner may require from time to time.\n(2) Every association shall close its books annually.\n(3) No association by any system of accounting or any device of bookkeeping shall, either directly or indirectly, enter any of its assets upon its books in the name of any other person, partnership, association or corporation or under any title or designation that is not truly descriptive of such assets.","path":["Title 81. Banks and Financial Institutions","Chapter 12. Savings Associations Law"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.81.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:28Z","sha256":"9e4447dbe29808665478296a7a65c4b2a3469870132571f14ad88f964206a671","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-81-12-99","next":"us-ms/miss.-code-ann.-81-12-103","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."}