Mississippi § 27-15-231 - Privilege tax exemptions; municipalities.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-15-231 — Privilege tax exemptions; municipalities., with citation guidance and answers to common questions.
§ 27-15-231. Privilege tax exemptions; municipalities.
No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against, any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from the provisions of this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-15-231
What does Mississippi Code of 1972 Annotated § 27-15-231 cover?
Section 27-15-231 ("Privilege tax exemptions; municipalities.") 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 § 27-15-231?
A common citation format is "Mississippi Code of 1972 Annotated § 27-15-231" (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 § 27-15-231 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.