Corpus

and 27-13-45. Repealed.

Miss. Code Ann. § 27-13-43
repealed
Sign in to generate a plain English summaryAsk Belisarius Agent
Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005. § 27-13-43 . [Codes, 1942, § 9327; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 4, eff from and after passage (approved April 13, 1971).] § 27-13-45 . [Codes, 1942, § 9328; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 6; Laws, 1971, ch. 513, § 5, eff from and after passage (approved April 13, 1971).] Joint Legislative Committee Note — Section 3 of ch. 465, Laws of 2005, effective from and after July 1, 2005 (approved March 29, 2005), amended this section. Section 36 of ch. 499, Laws of 2005, effective from and after July 1, 2005 (approved April 21, 2005), repealed this section. As set out above, this section reflects the repeal by Section 36 of ch. 499, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date. Editor’s Notes — Former §§ 27-13-43 and 27-13-45 provided for hearings and appeals from certain actions of the State Tax Commission. Laws 2005, ch. 499, § 38, effective July 1, 2005, provides as follows: “SECTION 38. Sections 1 through 10 of this act shall be codified as a separate chapter in Title 27, Mississippi Code of 1972.” Amendment Notes — The first 2005 amendment (ch. 465) in (1), deleted “subject to and with the approval of the commissioner” following “said hearing make a determination” in the third sentence, deleted “approved” preceding “order of the board of review” in the fourth sentence, and, in the last sentence, substituted “the deficiency” for “said sum” and “the deficiency” for “same” and deleted “of this chapter” following “27-13-41” ;and in the last sentence of (2), substituted “the deficiency” for “said sum” and “the deficiency” for “same.”