35 MAC Pt. 101, R. 3.3
Jurisdiction
Cite as 35 Miss. Admin. Code Pt. 101, R. 3.3
Jurisdiction. When filed by the appropriate person, as provided by statute, the Board
has jurisdiction to hear timely administrative appeals in regard to the following matters:
A. Decisions of the Review Board regarding the assessment of taxes, the denial of tax
refunds or the denial of a request for waiver of tag penalty;
B. Decisions of the Review Board and administrative hearing officers of the Department
regarding the suspension, surrender, seizure and/or revocation of a permit, IFTA
license, IRP credential, IRP registration, tag, motor vehicle title or manufactured
housing title;
C. Decisions of the Review Board regarding the denial of a permit, IFTA license, IRP
credential, IRP registration, tag, motor vehicle title or manufactured housing title;
D. Decisions of the ABC Division to revoke or suspend an ABC permit, qualified resort
area or ABC manager status;
E. Decisions of the ABC Division to deny an application for the issuance or transfer of
an ABC permit;
F. Written objections and requests for a hearing regarding an application for issuance or
transfer of an ABC permit;
G. Decisions of the ABC Division to deny the renewal of an ABC permit;
H. Decisions of the ABC Division to deny the application for a qualified resort area;
I. Written objections and requests for a hearing regarding an application for a qualified
resort area;
J. Decisions of the ABC Division to deny the application of a person for ABC manager
status;
K. Written requests for a hearing on the proposed disposal of alcoholic beverages or raw
materials under Miss. Code Ann. § 67-1-18;
L. Decisions of the Department under Miss. Code Ann. § 27-33-41(i) to deny the
objection of a Board of Supervisors to the Department’s rejection of an application
for homestead exemption;
M. Decisions of the Department regarding examination of the recapitulation of the
assessment rolls of a county under Miss. Code Ann. § 27-35-113;
N. Written objections to ad valorem assessments by the Department of railroads and
other public service companies under Miss. Code Ann. § 27-35-309;
O. Written objections to ad valorem assessments by the Department of property escaping
taxation under Miss. Code Ann. § 27-35-325;
P. Written objections to railcar assessments by the Department under Miss. Code Ann.
§ 27-35-501;
Q. Written objections to ad valorem assessments by the Department of aircraft under
Miss. Code Ann. § 27-35-703; and
R. In other matters as provided by law.