Mississippi Code
Title 27 - Taxation and Finance
Chapter 25 - Severance Taxes

Article 1 - Timber and Timber Products

§ 27-25-3. Definitions - The following words, terms and phrases, when used in this...

§ 27-25-5. Measure of tax - The measure of this tax is the quantity of timber...

§ 27-25-7. Measure of tax; shipment out of state without sale - If any person liable for any tax under this article...

§ 27-25-9. Persons exempt - The tax herein levied shall not apply to, nor shall...

§ 27-25-11. Collection and disposition of tax; apportionment among counties - All taxes herein levied shall be collected by the state...

§ 27-25-13. Timber severed from government lands - Liability for the tax imposed by this article shall apply...

§ 27-25-15. Title in dispute - When the title to any timber or timber products being...

§ 27-25-17. Returns; records; penalty - Every person producing or severing timber or timber products from...

§ 27-25-19. Carriers; records; removal from state without permit or payment of tax penalized - When requested by the commissioner, all transporters (railroads, motor vehicles,...

§ 27-25-21. Additional information - The commissioner shall have the power to require any person...

§ 27-25-23. When tax due and payable; returns; penalty; administration - The taxes levied hereunder shall be due and payable in...

§ 27-25-25. Procedure where owner pays tax direct to tax commissioner; withholding tax in case of purchases by supervisors - If any person engaged in the business of felling, logging,...

§ 27-25-27. Exemption from ad valorem taxes - On and after December 31, 1955, all growing, standing timber,...

Article 3 - Salt Severance Tax

§ 27-25-301. Short title - This article may be cited as the "Mississippi Salt Severance...

§ 27-25-303. Definitions - The words, terms and phrases used in this article shall...

§ 27-25-305. Tax levied - There is hereby levied and assessed, and shall be collected...

§ 27-25-307. Ad valorem exemptions - All salt under the ground or salt produced or processed...

§ 27-25-309. Records - Every person engaged in the business of producing salt in...

§ 27-25-311. Distribution of tax - All taxes, damages or interest collected hereunder shall be paid...

§ 27-25-313. Returns - The taxes levied by this article shall be due and...

§ 27-25-315. Administration - All administrative provisions of the Mississippi Sales Tax Law, including...

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...

Article 7 - Natural Gas Severed or Produced in State

§ 27-25-701. Definitions - Whenever used in this article, the following words and terms...

§ 27-25-705. Distribution of tax - [With regard to any county which is exempt from the...

§ 27-25-705. Distribution of tax - [With regard to any county which is required to operate...

§ 27-25-706. Distribution of tax; pledge of county's share; issuance of bonds; effect of section - The board of supervisors of any county in the State...

§ 27-25-709. Title in dispute - When the title to any gas being severed from the...

§ 27-25-711. Returns; oath - Every producer or person in charge of production operations by...

§ 27-25-713. Transporters; records - When requested by the commissioner, all transporters of gas out...

§ 27-25-715. Additional information - The commissioner shall have the power to require any producer...

§ 27-25-717. Returns; administration - The taxes levied hereunder shall be due and payable in...

§ 27-25-719. Records - Every person engaged in the business of producing or purchasing...

§ 27-25-721. Ad valorem exemptions - All gas and carbon dioxide produced or under the ground...

§ 27-25-723. Constitutionality - If any clause, sentence, paragraph or part of this article...