Miss. Code Ann. § 27-37-7
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MS Code › Title 27 › Chapter 37 › Section 37-7
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On or before the date on which payment of sums in lieu of taxes is due, the county auditor shall present a statement to the United States, in the name of the county, in the amount of such payment. Whenever such payment is received, the county auditor shall issue a receipt therefor in the name of the county, for the political subdivisions included in the agreement.
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