Mississippi § 27-7-89 - Contribution to Mississippi Educational Trust Fund from state income tax refund.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-7-89 — Contribution to Mississippi Educational Trust Fund from state income tax refund., with citation guidance and answers to common questions.
§ 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund.
Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the “Mississippi Educational Trust Fund” authorized in House Concurrent Resolution No. 35, 1985 Regular Session, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund. The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form: “MISSISSIPPI EDUCATIONAL TRUST FUND. I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI EDUCATIONAL TRUST FUND.” The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used. This section shall apply to taxable years beginning on or after January 1, 1986. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the “Mississippi Educational Trust Fund” established in House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985). This section shall take effect and be in force from and after the date House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985) is ratified by the electorate.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-7-89
What does Mississippi Code of 1972 Annotated § 27-7-89 cover?
Section 27-7-89 ("Contribution to Mississippi Educational Trust Fund from state income tax refund.") 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 § 27-7-89?
A common citation format is "Mississippi Code of 1972 Annotated § 27-7-89" (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 § 27-7-89 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.