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  2. U.S. State Codes
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  4. Mississippi
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  6. Title 27 - Taxation and Fin...
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  8. Chapter 71 - Alcoholic Beve...
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  10. Article 3 - Light Wines and Beer.


Article 3 - Light Wines and Beer.


  • § 27-71-301. Definitions
  • § 27-71-303. License tax imposed
  • § 27-71-305. When and where license tax is to be paid
  • § 27-71-307. Excise tax imposed
  • § 27-71-311. Bond required of manufacturer, wholesaler and brewpub
  • § 27-71-313. Penalty for evading payment of tax
  • § 27-71-315. Transportation from without the state
  • § 27-71-317. Transportation within the state
  • § 27-71-325. Reports of wholesaler and preservation of invoices
  • § 27-71-327. Records to be maintained
  • § 27-71-329. Examination of records
  • § 27-71-331. Penalty
  • § 27-71-333. Assessment and collection of penalty
  • § 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation
  • § 27-71-337. Payment into treasury
  • § 27-71-339. Records of commissioner
  • § 27-71-341. Additional tax
  • § 27-71-343. Other privilege tax not to be levied
  • § 27-71-345. Privilege tax to be levied by municipality
  • § 27-71-347. Violation of this article
  • § 27-71-349. Designation of sales territories for sale of light wine and beer by manufacturers and importers; presentation of light beer and wine to retailers by licensed wholesalers; transportation of light beer and wine; deliveries to retailers; sales by wholesalers to retailers in territories of other wholesalers; purchases for resale
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