Mississippi § 27-101-21 - Annual reports by taxing entities; definitions; content of report.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-101-21 — Annual reports by taxing entities; definitions; content of report., with citation guidance and answers to common questions.
§ 27-101-21. Annual reports by taxing entities; definitions; content of report.
As used in this section, the following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise: “Taxing entity” includes, but is not limited to, counties, municipalities, school districts, fire protection districts, road districts, water districts, sewer districts, utility districts, regional solid waste management authorities, utility authorities, drainage districts, community hospitals, community college districts and junior college districts, housing authorities, county industrial development authorities, port commissions, and any other such regional or local agencies, authorities or entities created under law. “Tax revenue” includes, but is not limited to, revenue from ad valorem taxes, local sales taxes, gaming fees and taxes, payments in lieu of taxes, state sales tax diversions, fuel tax diversions and other tax sources. In addition to any other requirements provided by law, a taxing entity shall file an annual report with the Department of Revenue providing the amount of tax revenues received by the taxing entity during the prior fiscal year. The report shall provide at least the following information: The total tax revenues derived from taxes levied by the taxing entity and/or for the taxing entity; The total tax revenues distributed to the taxing entity from state sales tax diversions, fuel tax diversions, ad valorem taxes, local sales taxes, payments in lieu of taxes, gaming fees and taxes and other tax sources; and The sources from which the taxing entity received the tax revenues and the amounts received from each source. The report required under this subsection shall be filed by the taxing entity not later than ninety (90) days after the close of the fiscal year for which the report is prepared. The reports filed under this section shall be posted on the Department of Revenue’s website.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-101-21
What does Mississippi Code of 1972 Annotated § 27-101-21 cover?
Section 27-101-21 ("Annual reports by taxing entities; definitions; content of report.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-101-21?
A common citation format is "Mississippi Code of 1972 Annotated § 27-101-21" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-101-21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.