Liability for the tax imposed by this article shall apply to any person who shall sever any timber or timber products from government-owned land or lands, either state or federal, in event the timber or timber products severed enter commercial channels of trade or competitive markets.
Structure Mississippi Code
Title 27 - Taxation and Finance
Article 1 - Timber and Timber Products
§ 27-25-7. Measure of tax; shipment out of state without sale
§ 27-25-11. Collection and disposition of tax; apportionment among counties
§ 27-25-13. Timber severed from government lands
§ 27-25-17. Returns; records; penalty
§ 27-25-19. Carriers; records; removal from state without permit or payment of tax penalized
§ 27-25-21. Additional information
§ 27-25-23. When tax due and payable; returns; penalty; administration