and 27-63-3. Repealed.
Miss. Code Ann. § 27-63-1
repealedRepealed by Laws of 1988, ch. 465, § 10, effective from and after July 1, 1988.
§ 27-63-1 . [Codes, 1942, § 10081-01; Laws, 1969 Ex Sess, ch. 61, § 1; Laws, 1982, ch. 438, § 16] § 27-63-3 . [Codes, 1942, § 10081-02; Laws, 1969 Ex. Sess, ch. 61, § 2; Laws, 1981, ch. 468, § 69] Editor’s Notes — Former § 27-63-1 related to persons who could qualify as fueling center. Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows: “SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.27.htmlFetched: 6/9/2026