Mississippi § 27-70-9 - Report requirement; contents; enforcement.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-70-9 — Report requirement; contents; enforcement., with citation guidance and answers to common questions.
§ 27-70-9. Report requirement; contents; enforcement.
A distributor required to file a monthly report under Section 27-69-35, shall, in addition to the information required by that section, include in the report the following information: The number and denominations of stamps affixed to individual packages of nonsettling-manufacturer cigarettes during the preceding month; The number of individual packages of nonsettling-manufacturer cigarettes sold or purchased in this state or otherwise distributed in this state for sale in the United States; and Any other information the commissioner considers necessary or appropriate to determine the amount of the fee imposed by this chapter or to enforce this chapter. The information required by subsection (1)(a) and (b) of this section must be itemized for each place of business and by manufacturer and brand family. The requirement to report information under this section shall be enforced in the same manner as the requirement to deliver to or file with the commissioner a report required under the Tobacco Tax Law. The commissioner may also require that this report be filed electronically as provided under Section 27-3-83. The information obtained from the distributors under subsection (1) of this section regarding nonsettling-manufacturer cigarettes of a particular nonsettling manufacturer may be disclosed by the commissioner to that particular nonsettling manufacturer and/or to the authorized representative of the nonsettling manufacturer.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-70-9
What does Mississippi Code of 1972 Annotated § 27-70-9 cover?
Section 27-70-9 ("Report requirement; contents; enforcement.") 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 § 27-70-9?
A common citation format is "Mississippi Code of 1972 Annotated § 27-70-9" (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 § 27-70-9 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.