Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 12 - Growth and Prosperity Program
Rule 6-1-12.10 - Decertification

If the annualized unemployment rate in a certified GAP County falls below one hundred fifty percent (150%) of the state's annualized unemployment rate for three consecutive calendar years, the tax exemptions authorized under the GAP Act will not be granted to additional business enterprises. Tax exemptions previously granted to approved business enterprises shall continue as if the county continued to be eligible.

Miss. Code Ann. § 57-80-1 etseq. (Rev. 2008)