of the National Historic Preservation Act and Preservation Tax

Section 106 of the National Historic Preservation Act and Preservation Tax Incentive Review Procedures. For projects involving designated Mississippi Landmark properties also under review in accordance with Section 106 of the National Historic Preservation Act, the federal review process will take precedence over the Mississippi Landmark review. However, MDAH may elect to require that a Mississippi Landmark permit be obtained in addition to the Section 106 review. A burial permit is always required for prehistoric or historic American Indian or aboriginal burials. For projects involving designated Mississippi Landmark properties also under review in accordance with the federal or state preservation tax incentives programs, the tax incentives review process will take precedence over the Mississippi Landmark review. However, MDAH, may elect to require that a Mississippi Landmark permit be obtained in addition to the tax review process. If the applicant elects to forego tax incentives, the project will be reviewed under the Antiquities Law, as described in Rule 1.3.