Mississippi § 75-76-279 - Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Department of Revenue to recommend method of taxing cruise vessels and vessels.
Full text of Mississippi Mississippi Code of 1972 Annotated § 75-76-279 — Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Department of Revenue to recommend method of taxing cruise vessels and vessels., with citation guidance and answers to common questions.
§ 75-76-279. Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Department of Revenue to recommend method of taxing cruise vessels and vessels.
From and after June 29, 1990, any cruise vessel or vessel which is licensed under the provisions of this chapter and which is used for gambling games, as determined by the Tax Commission, shall be exempt from all ad valorem taxes through June 30, 1991. On or before December 1, 1990, the State Tax Commission shall report to the Legislature its recommendation for an equitable method of imposing a tax upon the cruise vessels and vessels described in subsection (1).
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 75-76-279
What does Mississippi Code of 1972 Annotated § 75-76-279 cover?
Section 75-76-279 ("Temporary exemption of cruise vessel or vessel licensed under Gaming Control Act from ad valorem taxes; Department of Revenue to recommend method of taxing cruise vessels and vessels.") 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 § 75-76-279?
A common citation format is "Mississippi Code of 1972 Annotated § 75-76-279" (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 § 75-76-279 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.