Report requirement; contents; enforcement.
Miss. Code Ann. § 27-70-9
in effectA distributor required to file a monthly report under Section 27-69-35, shall, in addition to the information required by that section, include in the report the following information: The number and denominations of stamps affixed to individual packages of nonsettling-manufacturer cigarettes during the preceding month; The number of individual packages of nonsettling-manufacturer cigarettes sold or purchased in this state or otherwise distributed in this state for sale in the United States; and Any other information the commissioner considers necessary or appropriate to determine the amount of the fee imposed by this chapter or to enforce this chapter. The information required by subsection (1)(a) and (b) of this section must be itemized for each place of business and by manufacturer and brand family. The requirement to report information under this section shall be enforced in the same manner as the requirement to deliver to or file with the commissioner a report required under the Tobacco Tax Law. The commissioner may also require that this report be filed electronically as provided under Section 27-3-83. The information obtained from the distributors under subsection (1) of this section regarding nonsettling-manufacturer cigarettes of a particular nonsettling manufacturer may be disclosed by the commissioner to that particular nonsettling manufacturer and/or to the authorized representative of the nonsettling manufacturer.
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