40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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45-46-232
Section 45-46-232 Jail store. (a) The Sheriff of Marengo County, or the authorized agent of
the sheriff, may operate a jail store for prisoners within the confines of the county jail.
The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff
shall establish and maintain the Sheriff's Law Enforcement Fund in a bank located in Marengo
County selected by the sheriff. All proceeds collected under this section shall be deposited
by the sheriff into the Sheriff's Law Enforcement Fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Sheriff's Law Enforcement Fund for audit by
the Department of Examiners of Public Accounts. The jail store account and Sheriff's Law Enforcement
Fund shall be audited at the same time other accounts of the sheriff are audited. The Department
of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30
days of its completion. (c) All profits realized in the...
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45-42-232
Section 45-42-232 Jail store. (a) The Sheriff of Limestone County is hereby authorized to operate
a jail store and contract telephone installation for inmates within the confines of the county
jail. The jail store and inmate telephones shall be operated to serve the needs of the county
jail population. (b) Any and all monies collected under subsection (a) shall be deposited
by the Sheriff of Limestone County or his or her appointed agent in any bank located in Limestone
County selected by the sheriff into a fund known as the Sheriff's Jail Fund. (c) The Sheriff's
Jail Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Limestone County
or his or her appointed agent and shall be used exclusively for law enforcement purposes in
the public's interest in the discharge of the sheriff's office as the sheriff sees fit. (d)
Any and all monies collected as outlined in subsection (a) prior to April 12, 1999, shall
be transferred into the Sheriff's Jail Fund created by this...
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45-14-231
Section 45-14-231 Operation of jail store. (a) The Sheriff of Clay County or the authorized
agents of the sheriff may operate a jail store for prisoners within the confines of the county
jail. The jail store shall be operated to serve the needs of the jail population. (b)(1) The
sheriff shall establish and maintain a Law Enforcement Fund in a bank located in Clay County.
All proceeds collected under this section shall be deposited by the sheriff into the Law Enforcement
Fund. (2) The sheriff shall keep an account of all jail store sales and transactions of the
Law Enforcement Fund for annual audit by the Department of Examiners of Public Accounts. The
jail store account and Law Enforcement Fund shall be audited at the same time other accounts
of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a
copy of the audit to the sheriff within 30 days of its completion. (c) All profits realized
in the operation of the jail store shall be expended at the...
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45-23-233
Section 45-23-233 Operation of jail store; Sheriff's Law Enforcement Fund. (a) The Sheriff
of Dale County, or the authorized agents of the sheriff, may operate a jail store for prisoners
within the confines of the county jail. The jail store shall be operated to serve the needs
of the jail population. (b)(1) The sheriff shall establish and maintain a Sheriff's Law Enforcement
Fund in a bank located in Dale County. All proceeds collected under this section shall be
tax exempt and deposited by the sheriff into the Sheriff's Law Enforcement Fund. All jail
store transactions shall be accounted for in the fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Sheriff's Law Enforcement Fund for audit by
the Department of Examiners of Public Accounts. The jail store account and Sheriff's Law Enforcement
Fund shall be audited at the same time other accounts of the sheriff are audited. The Department
of Examiners of Public Accounts shall submit a copy of the...
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45-29-231
Section 45-29-231 Operation of jail store. (a) The Sheriff of Fayette County or the authorized
agents of the sheriff may operate a jail store for prisoners within the confines of the county
jail. The jail store shall be operated to serve the needs of the jail population. (b)(1) The
sheriff shall establish and maintain a Law Enforcement Fund in a bank located in Fayette County.
All proceeds collected under this section shall be deposited by the sheriff into the Law Enforcement
Fund. (2) The sheriff shall keep an account of all jail store sales and transactions of the
Law Enforcement Fund for annual audit by the Department of Examiners of Public Accounts. The
jail store account and Law Enforcement Fund shall be audited at the same time that other accounts
of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a
copy of the audit to the sheriff within 30 days of its completion. (c) All profits realized
in the operation of the jail store shall be expended...
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45-30-231.01
Section 45-30-231.01 Jail store. (a) The Sheriff of Franklin County, or the authorized agents
of the sheriff, may operate a jail store for prisoners within the confines of the county jail.
The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff
shall establish and maintain a Law Enforcement Commissary Fund in a bank located in Franklin
County selected by the sheriff. All proceeds collected under this section shall be deposited
by the sheriff into the Law Enforcement Commissary Fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Law Enforcement Commissary Fund for audit
by the Department of Examiners of Public Accounts. The jail store account and Law Enforcement
Commissary Fund shall be audited at the same time other accounts of the sheriff are audited.
The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff
within 30 days of its completion. (c) All profits realized in...
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45-31-231
Section 45-31-231 Jail store. (a) The Sheriff of Geneva County or the authorized agents of
the sheriff may operate a jail store for prisoners within the confines of the county jail.
The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff
shall establish and maintain a separate account in a bank located in Geneva County. All proceeds
collected under this section shall be deposited by the sheriff into the account. (2) The sheriff
shall keep an accounting of all jail store sales and transactions for audit by the Department
of Examiners of Public Accounts. The jail store bank account shall be audited at the same
time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts
shall submit a copy of the audit to the sheriff within 30 days of its completion. realized
in the operation of the jail store shall be deposited in the county general fund. (d) Any
actions relating to the operation of a jail store in the county jail...
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