Mississippi Code
Chapter 31 - Ad Valorem Taxes-General Exemptions
Non-Producing Gas, Oil, and Mineral Interests

§ 27-31-71. Definitions - Whenever the term "oil, gas and other minerals" is used...

§ 27-31-73. Interests exempted - To encourage the purchase of leases upon and interests in...

§ 27-31-75. Application for exemption of existing interests - Application for such exemption upon existing interests shall be made...

§ 27-31-77. Mineral documentary tax; levy - There is hereby levied and shall be paid and collected,...

§ 27-31-79. Mineral documentary tax; amount; lien - The mineral documentary tax shall be a lien upon the...

§ 27-31-81. Persons liable for tax; time for payment; penalty for insufficient payment - The mineral documentary tax shall be payable by the grantee...

§ 27-31-83. Documentary tax stamps; proof of payment - The mineral documentary tax shall be paid to the chancery...

§ 27-31-85. Disposition of funds collected - From the taxes levied and collected under and by virtue...