Chapter 114 - MISSISSIPPI FLEXIBLE TAX INCENTIVE ACT
- Section 57-114-1 - Short title
- Section 57-114-3 - Definitions
- Section 57-114-5 - Application for the mFlex tax incentive
- Section 57-114-7 - Certification and award of mFlex tax incentive, terms of incentive, nontransferability of certification and incentive; mandatory and permissive conditions to certifications and incentive awards
- Section 57-114-9 - Calculation and application of mFlex tax incentive award
- Section 57-114-11 - Exclusive utilization of mFlex tax incentive
- Section 57-114-13 - Taxpayer annual performance reporting to, and reviews by, Mississippi Development Authority; subsequent adjustments by Mississippi Development Authority to mFlex tax incentive award; deadline for mFlex tax incentive utilization
- Section 57-114-15 - Audits and interagency cooperation
- Section 57-114-17 - Implementation and exclusive jurisdiction
- Section 57-114-19 - Promulgation of rules and regulations
- Section 57-114-21 - Grant equal to difference between mFlex tax incentive payment and amount of mFlex incentive a qualified entity would have been eligible for if mFlex incentive had been calculated using applicable income tax rates in Section 27-7-5 that were in effect before January 1, 2023