Mississippi Administrative Code
Title 35 - Department of Revenue
Part 5 - Gaming
Subpart 03 - Administrative
Chapter 06 - Rights of Licensee to Request a Hearing
Section 35-5-03-06-106

Any licensee improperly charged with tax or fees and required to pay the same, may recover the amount paid in any proper action or suit against the chairman for the amount paid into the state treasury, or to a representative of any municipality or county which has received any part of the tax sought to be recovered. The chancery court of Hinds County or of the county of the licensee's residence or place of business, shall have original jurisdiction of any tax or fee improperly collected by the chairman. Such appeal shall be taken within thirty days after the commission has entered the order.