Mississippi Administrative Code
Title 4 - Auditor
Part 5 - State Assessments
Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments
Rule 4-5-1.4 - Accounting for Assessments
Universal Citation: MS Code of Rules 4-5-1.4
Current through September 24, 2024
(a) Receipts, as required by state law, must be issued to support each collection.
(b) Settlement of collections must be made (daily) Section 25-1-72.
(c) Account Funds
(1) Criminal assessments held by Court Clerks
must be accounted for within the appropriate fund authorized by state law for
use by the court.
(2) Cash Bond
Appearance Bond Fees collected in advance must be held in a "Clearing Account"
a along with the bond until a determination of guilty, not guilty, dismissed,
or nolle prosequi.
(3) The Chancery
Clerks and Municipal Clerks must maintain a "State Assessment Clearing Fund" to
account for assessment collections received from court clerks; and to be
settled to state agencies or refunded.
(d) Accounting Records Court Clerks must maintain accounting records to support collection and disbursement of assessments. Accounting procedures required by state law for other funds in the custody of the Court Clerk shall apply.
Miss. Code Ann. § 25-1-72.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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