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Mississippi Code

Miss. Code Ann. § 75-76-179 (2026)

Income tax credit for license fees paid

✓ current as of July 2026
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License fees paid under Section 75-76-177 in any taxable year shall be allowed as credit against the income tax liability of the licensee for that taxable year.

Laws, 1990 Ex Sess, ch. 45, § 91, eff. 6/29/1990.

Notes of Decisions
Cited in 2 cases, 2012–2014 · leading case: Mississippi Dep't of Revenue v. Isle of Capri Casinos, Inc., 131 So. 3d 1192 (Miss. 2014).
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Mississippi Dep't of Revenue v. Isle of Capri Casinos, Inc., 131 So. 3d 1192 (Miss. 2014). · cites it 2× “See Miss.Code Ann. § 75-76-179 (Rev.2009). Applying the credits in the same manner, Isle of Capri filed amended tax returns for 2004, 2005, and 2006.”
Mississippi Dep't of Revenue v. Isle of Capri Casinos, Inc. (Miss. 2012). “See Miss. Code Ann. § 75-76-179 (Rev. 2009). Applying the credits in the same manner, Isle of Capri filed amended tax returns for 2004, 2005, and 2006.”
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