Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 2 - Advantage Jobs Incentive Program
Rule 6-1-2.2 - Participation

To receive this incentive, interested companies must submit an application to the Mississippi Development Authority ("MDA"). Upon approval, an Advantage Jobs Incentive Certificate ("Certificate") will be issued that documents the terms of the rebate program. Once the approved company has met all requirements, the Mississippi State Tax Commission ("Tax Commission") must be notified. After four quarters of program compliance, the Tax Commission will begin to make rebate payments to the company. Payments will continue for ten years, assuming that all requirements are maintained.

Miss. Code Ann. § 57-62-15 (Rev. 2008)