Mississippi § 83-37-17 - Premium taxes.
Full text of Mississippi Mississippi Code of 1972 Annotated § 83-37-17 — Premium taxes., with citation guidance and answers to common questions.
§ 83-37-17. Premium taxes.
Those burial associations operating under the provisions of Section 83-37-11 shall not be required to pay any premium taxes. Those burial associations incorporated under the provisions of Section 83-37-15 shall be required to pay premium taxes as follows: Such foreign burial insurance companies and associations of every kind and description writing burial insurance contracts under the provisions of Section 83-37-15 shall be required to pay an annual premium tax of three percent (3%) of the gross amount of premium receipts received from and on burial insurance contracts written in or covering risks located in this state. Such domestic burial insurance companies and associations of every kind and description writing burial insurance contracts under the provisions of Section 83-37-15 shall be required to pay an annual premium tax of one half (1/2) of the amount hereinabove levied upon foreign burial insurance companies and associations.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 83-37-17
What does Mississippi Code of 1972 Annotated § 83-37-17 cover?
Section 83-37-17 ("Premium taxes.") 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 § 83-37-17?
A common citation format is "Mississippi Code of 1972 Annotated § 83-37-17" (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 § 83-37-17 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.