Every person engaged in the business of producing or purchasing any gas in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record, in the form required by the commissioner showing the gross quantity of gas produced and value of same, the names of the persons from whom purchased, and the time of purchase.
Structure Mississippi Code
Title 27 - Taxation and Finance
Article 7 - Natural Gas Severed or Produced in State
§ 27-25-705. Distribution of tax
§ 27-25-705. Distribution of tax
§ 27-25-706. Distribution of tax; pledge of county's share; issuance of bonds; effect of section
§ 27-25-713. Transporters; records
§ 27-25-715. Additional information
§ 27-25-717. Returns; administration