Mississippi Code
Chapter 25 - Severance Taxes
Article 5 - Oil Severed or Produced in State

§ 27-25-501. Definitions - Whenever used in this article, the following words and terms...

§ 27-25-505. Distribution of tax - [With regard to any county which is exempt from the...

§ 27-25-505. Distribution of tax - [With regard to any county which is required to operate...

§ 27-25-506. Special fund for deposit of state's share of oil and gas severance taxes collected; deposits into Budget Contingency Fund - There is created a special fund in the State Treasury...

§ 27-25-507. Escaped oil; additional collection pending claims of ownership - When any regular monthly report required from taxpayers by this...

§ 27-25-511. Title in dispute - When the title to any oil being severed from the...

§ 27-25-513. Returns; oath - Every producer or person in charge of production operations by...

§ 27-25-515. Carriers; records - When requested by the commissioner, all transporters (railroads, motor vehicles,...

§ 27-25-517. Additional information - The commissioner shall have the power to require any producer,...

§ 27-25-519. Returns; administration - The taxes levied hereunder shall be due and payable in...

§ 27-25-521. Records; penalty - Every person engaged in the business of producing or purchasing...

§ 27-25-523. Ad valorem exemptions - All oil produced or under the ground on producing properties...

§ 27-25-525. Constitutionality - If any clause, sentence, paragraph or part of this article...