If any person liable for any tax under this article shall ship or transport his timber or timber products, or any part thereof, out of the state, without making a sale, then the quantity or value thereof, as the case may be, in the condition or form in which they existed immediately before transportation out of the state, shall be the basis for the assessment of the tax imposed by this section.
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