MCA Chapter 101

in effect

Miss. Code Ann. § 27-101-1 Time for closing certain annual reports; executive summaries of report.

Each and every educational, eleemosynary and other institution of the State of Mississippi supported, in whole or in part, by the state, and each and every board, agency, commission and department of government, except the Departments of Insurance and of Education, shall prepare, on or before December 31 of each year, a detailed report covering the annual period ending the preceding June 30. The Insurance Department shall prepare, on or before December 31 of each year, a like report covering the annual period ending the preceding March 1. The Department of Education shall prepare, on or before December 31 of each year, a like report covering the preceding school year. Each agency, board, commission, department and institution required by this section to prepare an annual report also shall prepare an executive summary of the report that is not more than three (3) pages long.

Miss. Code Ann. § 27-101-3 Publication and transmission of reports and executive summaries.

Each annual report required by Section 27-101-1 shall be published electronically on the official website of the respective institution, board, agency, commission or department, and shall be published on the Transparency Mississippi website maintained by the Department of Finance and Administration. One (1) copy of each annual report and the executive summary of the report shall be electronically transmitted to the Executive Director of the Department of Finance and Administration, the State Librarian, the Governor, the Lieutenant Governor, the Speaker of the House of Representatives, and each state elected and appointed official. Each person to whom an annual report is electronically transmitted may receive the information necessary to obtain the applicable annual report in electronic form, including instructions on how to print the report, upon request to the agency, board, commission, department or institution that prepared the report.

Miss. Code Ann. § 27-101-5 Publication of additional copies.

The Department of Finance and Administration may authorize the nonelectronic publication of a limited number of copies of the annual or other reports in meritorious cases.

Miss. Code Ann. § 27-101-7 Repealed.

Repealed by Laws, 1997, ch. 443, § 4, eff from and after July 1, 1997. [Codes, 1942, § 9099.7; Laws, 1966, ch. 547, § 7; Laws, 1985, ch. 455, § 8]

Miss. Code Ann. § 27-101-21 Annual reports by taxing entities; definitions; content of report.

As used in this section, the following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise: “Taxing entity” includes, but is not limited to, counties, municipalities, school districts, fire protection districts, road districts, water districts, sewer districts, utility districts, regional solid waste management authorities, utility authorities, drainage districts, community hospitals, community college districts and junior college districts, housing authorities, county industrial development authorities, port commissions, and any other such regional or local agencies, authorities or entities created under law. “Tax revenue” includes, but is not limited to, revenue from ad valorem taxes, local sales taxes, gaming fees and taxes, payments in lieu of taxes, state sales tax diversions, fuel tax diversions and other tax sources. In addition to any other requirements provided by law, a taxing entity shall file an annual report with the Department of Revenue providing the amount of tax revenues received by the taxing entity during the prior fiscal year. The report shall provide at least the following information: The total tax revenues derived from taxes levied by the taxing entity and/or for the taxing entity; The total tax revenues distributed to the taxing entity from state sales tax diversions, fuel tax diversions, ad valorem taxes, local sales taxes, payments in lieu of taxes, gaming fees and taxes and other tax sources; and The sources from which the taxing entity received the tax revenues and the amounts received from each source. The report required under this subsection shall be filed by the taxing entity not later than ninety (90) days after the close of the fiscal year for which the report is prepared. The reports filed under this section shall be posted on the Department of Revenue’s website.