Legal Opinion
Manufab, Inc. v. Mississippi State Tax Com'n
Mississippi Supreme Court
Decided February 28, 2002No. 2001-CA-00104-SCTPublishedCited by 12 opinions
1Opinion of the Court
808 So.2d 947 (2002)
MANUFAB, INC.
v.
MISSISSIPPI STATE TAX COMMISSION.
No. 2001-CA-00104-SCT.
Supreme Court of Mississippi.
February 28, 2002.
Paul M. Newton, Gulfport, Attorney for appellant.
Jeffrey Johns Little, Brenda G. Cameron, Bobby R. Long, Jackson, Attorneys for appellee.
Before McRAE, P.J., EASLEY and GRAVES, JJ.
McRAE, P.J., for the Court.
¶ 1. Manufab, Inc. ("Manufab"), a Louisiana corporation with a plant in Mississippi, asserts that it is entitled to a "jobs tax credit" as set forth in Miss.Code Ann. § 57-73-21(4) (1996). The Mississippi State Tax Commission ("MSTC") disagreed and so did…
2Cases cited7 opinions
- Brady v. John Hancock Mut. Life Ins. Co.Mississippi Supreme Court · 1977
- General Motors Corp. v. STATE TAX COM'NMississippi Supreme Court · 1987
- State Tax Commission v. EdmondsonMississippi Supreme Court · 1967
- MISS. DEPT. OF ENVIRON. QUAL. v. WeemsMississippi Supreme Court · 1995
- Virden v. State Tax CommissionMississippi Supreme Court · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lawson v. Honeywell International, Inc.Mississippi Supreme Court · 2011
- MacFarlane v. Utah State Tax CommissionUtah Supreme Court · 2006
- Canty v. Idaho State Tax CommissionIdaho Supreme Court · 2002
- Rayburn v. Mississippi Development AuthorityDistrict Court, S.D. Mississippi · 2012
- Board of Supervisors of Jackson County, Mississippi v. Qualite Sports Lighting, LLCMississippi Supreme Court · 2022
7 more not listed; retrieve them via the Exa API.