{"data":{"id":"us-ms/miss.-code-ann.-83-37-17","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 83-37-17","heading":"Premium taxes.","body":"(1) Those burial associations operating under the provisions of Section 83-37-11 shall not be required to pay any premium taxes.\n(2) Those burial associations incorporated under the provisions of Section 83-37-15 shall be required to pay premium taxes as follows:\n(a) Such foreign burial insurance companies and associations of every kind and description writing burial insurance contracts under the provisions of Section 83-37-15 shall be required to pay an annual premium tax of three percent (3%) of the gross amount of premium receipts received from and on burial insurance contracts written in or covering risks located in this state.\n(b) Such domestic burial insurance companies and associations of every kind and description writing burial insurance contracts under the provisions of Section 83-37-15 shall be required to pay an annual premium tax of one half (1/2) of the amount hereinabove levied upon foreign burial insurance companies and associations.","path":["Title 83. Insurance","Chapter 37. Burial Associations"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.83.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:33Z","sha256":"1a3fd2e23a63234638cc45679dffee790026118a2aa6da41b7cc52d8800d3ef1","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-83-37-15","next":"us-ms/miss.-code-ann.-83-37-19","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."}