Chapter
Severance Taxes
- Miss. Code Ann. § 27-25-1— Tax levied
- Miss. Code Ann. § 27-25-3— Definitions
- Miss. Code Ann. § 27-25-5— Measure of tax
- Miss. Code Ann. § 27-25-7— Measure of tax; shipment out of state without sale
- Miss. Code Ann. § 27-25-9— Persons exempt
- Miss. Code Ann. § 27-25-11— Collection and disposition of tax; apportionment among counties
- Miss. Code Ann. § 27-25-13— Timber severed from government lands
- Miss. Code Ann. § 27-25-15— Title in dispute
- Miss. Code Ann. § 27-25-17— Returns; records; penalty
- Miss. Code Ann. § 27-25-19— Carriers; records; removal from state without permit or payment of tax penalized
- Miss. Code Ann. § 27-25-21— Additional information
- Miss. Code Ann. § 27-25-23— When tax due and payable; returns; penalty; administration
- Miss. Code Ann. § 27-25-25— Procedure where owner pays tax direct to tax commissioner; withholding tax in case of purchases by supervisors
- Miss. Code Ann. § 27-25-27— Exemption from ad valorem taxes
- Miss. Code Ann. § 27-25-301— Short title
- Miss. Code Ann. § 27-25-303— Definitions
- Miss. Code Ann. § 27-25-305— Tax levied
- Miss. Code Ann. § 27-25-307— Ad valorem exemptions
- Miss. Code Ann. § 27-25-309— Records
- Miss. Code Ann. § 27-25-311— Distribution of tax
- Miss. Code Ann. § 27-25-313— Returns
- Miss. Code Ann. § 27-25-315— Administration
- Miss. Code Ann. § 27-25-501— Definitions
- Miss. Code Ann. § 27-25-503— Privilege tax levied; exemptions [Paragraph (1)(c) repealed effective July 1, 2023]
- Miss. Code Ann. § 27-25-505— Distribution of tax
- Miss. Code Ann. § 27-25-505.1— Distribution of tax
- Miss. Code Ann. § 27-25-506— Special fund for deposit of state’s share of oil and gas severance taxes collected; deposits into Budget Contingency Fund
- Miss. Code Ann. § 27-25-507— Escaped oil; additional collection pending claims of ownership
- Miss. Code Ann. § 27-25-509— Payment of tax; persons liable; lien
- Miss. Code Ann. § 27-25-511— Title in dispute
- Miss. Code Ann. § 27-25-513— Returns; oath
- Miss. Code Ann. § 27-25-515— Carriers; records
- Miss. Code Ann. § 27-25-517— Additional information
- Miss. Code Ann. § 27-25-519— Returns; administration
- Miss. Code Ann. § 27-25-521— Records; penalty
- Miss. Code Ann. § 27-25-523— Ad valorem exemptions
- Miss. Code Ann. § 27-25-525— Constitutionality
- Miss. Code Ann. § 27-25-701— Definitions
- Miss. Code Ann. § 27-25-703— Privilege tax levied; exemptions [Paragraph (1)(b) repealed effective July 1, 2023]
- Miss. Code Ann. § 27-25-705— Distribution of tax
- Miss. Code Ann. § 27-25-705.1— Distribution of tax
- Miss. Code Ann. § 27-25-706— Distribution of tax; pledge of county’s share; issuance of bonds; effect of section
- Miss. Code Ann. § 27-25-707— Payment of tax; persons liable; lien
- Miss. Code Ann. § 27-25-709— Title in dispute
- Miss. Code Ann. § 27-25-711— Returns; oath
- Miss. Code Ann. § 27-25-713— Transporters; records
- Miss. Code Ann. § 27-25-715— Additional information
- Miss. Code Ann. § 27-25-717— Returns; administration
- Miss. Code Ann. § 27-25-719— Records
- Miss. Code Ann. § 27-25-721— Ad valorem exemptions
- Miss. Code Ann. § 27-25-723— Constitutionality