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MANUFAB, INC. v. MISSISSIPPI STATE TAX COM'N

No. 2001-CA-00104-SCT.

808 So.2d 947 (2002)

MANUFAB, INC. v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

February 28, 2002.

Attorney(s) appearing for the Case

Paul M. Newton, Gulfport, Attorney for appellant.

Jeffrey Johns Little, Brenda G. Cameron, Bobby R. Long, Jackson, Attorneys for appellee.

Before McRAE, P.J., EASLEY and GRAVES, JJ.

McRAE, P.J., for the Court.

¶ 1. Manufab, Inc. ("Manufab"), a Louisiana corporation with a plant in Mississippi, asserts that it is entitled to a "jobs tax credit" as set forth in Miss.Code Ann. § 57-73-21(4) (1996). The Mississippi State Tax Commission ("MSTC") disagreed and so did the Hancock County Chancery Court. We affirm judgment of the chancery court.

FACTS

¶ 2. The MSTC and the Hancock County Chancery Court determined...

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