# Miss. Code Ann. § 27-21-9: Miss. Code Ann. § 27-21-9

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-9

## Section

- **Citation:** Miss. Code Ann. § 27-21-9
- **Heading:** Miss. Code Ann. § 27-21-9
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 21 / Section 21-9

## Text

The tax hereby levied is in lieu of all other privilege taxes upon such business, and shall be paid to the commissioner, as provided by law, previous to enjoyment of the privilege for the period covered by the payment; and the amounts paid by the taxpayer in any given calendar year shall be credited upon such income tax as may be due by the taxpayer for such calendar year, or for the next fiscal year ending after the close of such calendar year on the income derived exclusively from the business which measures the annual statewide privilege tax levied by Section 27-21-3, Mississippi Code of 1972 . The credit so allowed shall, in no event, be in a greater amount than the total amount of income tax due by the taxpayer for such calendar or fiscal year; it being the purpose and effect of this section that whichever of the above taxes is greater in amount shall be paid by the taxpayer.

## Nearby sections

- [Miss. Code Ann. § 27-21-1 Miss. Code Ann. § 27-21-1](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-1.md)
- [Miss. Code Ann. § 27-21-3 Miss. Code Ann. § 27-21-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-3.md)
- [Miss. Code Ann. § 27-21-5 Miss. Code Ann. § 27-21-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-5.md)
- [Miss. Code Ann. § 27-21-7 Miss. Code Ann. § 27-21-7](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-7.md)
- [Miss. Code Ann. § 27-21-9 Miss. Code Ann. § 27-21-9](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-9.md)
- [Miss. Code Ann. § 27-21-13 Miss. Code Ann. § 27-21-13](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-13.md)
- [Miss. Code Ann. § 27-21-15 Miss. Code Ann. § 27-21-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-15.md)
- [Miss. Code Ann. § 27-25-3 Miss. Code Ann. § 27-25-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-3.md)
- [Miss. Code Ann. § 27-25-5 Miss. Code Ann. § 27-25-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-5.md)
- [Miss. Code Ann. § 27-25-15 Miss. Code Ann. § 27-25-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-15.md)
- [Miss. Code Ann. § 27-25-301 Miss. Code Ann. § 27-25-301](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-301.md)
- [Miss. Code Ann. § 27-25-303 Miss. Code Ann. § 27-25-303](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-303.md)
- [Miss. Code Ann. § 27-25-305 Miss. Code Ann. § 27-25-305](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-305.md)
- [Miss. Code Ann. § 27-25-501 Miss. Code Ann. § 27-25-501](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-501.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-9. Check the current official text before relying on it. Not legal advice.