reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-17 - Returns; records; penalty

Every person producing or severing timber or timber products from the soil or water in this state, shall, when making the reports required by this article, file with the commissioner a statement, under oath, on forms prescribed by him of the business conducted by such person during the period for which the report is made, showing the kind of timber or timber products and the gross quantity and value thereof so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.
All persons engaged in the business of purchasing or manufacturing, in whole or in part, any timber or timber products in this state, shall make and keep for a period of three years, a complete and accurate record showing the gross quantity of timber or timber products purchased, the value thereof, the names of the persons from whom purchased, the time of purchase, the county in which severed and any other information which the commissioner may require. Any person failing to make the report required by this section shall be guilty of a misdemeanor and be punished by a fine of not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.
Codes, 1942, § 9404-09; Laws, 1956, ch. 414, § 9.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 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, or other interstate commerce carriers) of timber or timber products which are subject to the tax herein imposed, out of, within, or across the State of Mississippi, shall be required to furnish the commissioner such information relative to the transportation of such timber or timber products as may be necessary to carry out the provisions of this article.
(a)
The commissioner shall have authority to inspect bills of lading, waybills, or other similar documents, and such books and records as may relate to the transportation of timber or timber products in the hands of such transporter out of, within, or across the state; and the commissioner shall further be empowered to demand the production of such bills of lading, waybills, or other similar documents and books and records relating to the transportation of timber or timber products at any point in the State of Mississippi which he may designate.
(b)
The removal by the owner or owners, transporters, purchasers, or producers of timber or timber products, except interstate commerce carriers, from the state without first paying all severance tax that might be due, or obtaining from the commissioner or his duly authorized agent, in advance, written approval or permit to remove from the state any of the timber resources taxed by this article, shall be guilty of a misdemeanor and, upon conviction, be fined not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.
(c)
The commissioner, or his duly authorized agent, shall have the right and authority to assess and collect any severance tax found to be due and unpaid, at the point of removal from the state, upon all timber or timber products found being removed from the state and shall assess, in addition to the tax found due, interest at the rate of six per centum (6%) per annum, together with penalties and damages in an amount not to exceed Fifty Dollars ($50.00), and not to be less than Five Dollars ($5.00), upon any severer, producer, owner, purchaser, or transporter (except interstate commerce carriers), found to be removing timber or timber products from the state.
Provided, however, that in cases of interstate commerce carriers, duly qualified as such and having a permit to conduct such operations, using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carriers shall only be required to keep the usual records at an office or offices in this state where such records are usually kept.
Codes, 1942, § 9404-10; Laws, 1956, ch. 414, § 10.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-21 - Additional information

The commissioner shall have the power to require any person engaged in producing or severing timber or timber products, from the soil or water, to furnish any additional information deemed by him to be necessary for the purpose of computing the amount of said tax. The commissioner shall have the power to examine the books, records, letters, papers, documents, and all files of such persons for the purpose of assessing the tax; and, to that end, shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records, letters, papers, documents and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.
Codes, 1942, § 9404-11; Laws, 1956, ch. 414, § 11.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-23 - When tax due and payable; returns; penalty; administration

The taxes levied hereunder shall be due and payable in monthly installments, on or before the fifteenth day of the month next succeeding the month in which the tax accrues. The person liable for the tax shall, on or before the fifteenth day of the month, make out a return on the form prescribed, showing the amount of the tax for which he is liable for the preceding month, and shall mail or send the same, together with a remittance for the amount of the tax, to the office of the commissioner. Provided, however, that when the total tax for which any person is liable under this article does not exceed the sum of Three Thousand Six Hundred Dollars ($3,600.00) a year, a quarterly return and remittance, in lieu of the monthly return, may be made on or before the fifteenth day of the month next succeeding the end of the quarter for which the tax is due. Such return shall be signed by the taxpayer or a duly authorized agent of the taxpayer.
All administrative provisions and definitions of the Mississippi Sales Tax Law, including those imposing penalties, interest and damages for failure to pay taxes imposed, and all other requirements and duties imposed upon taxpayers under said chapter, shall apply with like force and effect to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this article and any provisions of said sales tax law, then the provisions of this article shall control.
Provided, that in the case of persistent or willful failure to make any return and pay the tax shown to be due, damages of not less than ten percent (10%), nor more than twenty-five percent (25%), shall be assessed and collected by the commissioner, in addition to all other penalties. All damages collected on timber or timber products hereunder shall be disbursed to the state and counties on the basis of one half to the county in which severed, and one half to the state.
Codes, 1942, § 9404-12; Laws, 1956, ch. 414, § 12; Laws, 1997, ch. 397, § 1, eff. 7/1/1997.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 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, manufacturing, processing or otherwise handling of timber or timber products severed from the soil or water, or in purchasing timber or timber products shall fail to remit to the commissioner, as required, the tax imposed by this article for the reason that the owner of such timber or timber products is paying the tax direct to the tax commissioner, then such person shall report to the commissioner, on forms prescribed by him, the kinds and quantities of timber or timber products upon which the tax was not paid. Such reports shall be made at the end of each calendar month.
When any board of supervisors, or any members thereof, of any county in the state shall purchase any timber or timber products upon which the tax has not been paid, then the said board of supervisors shall file the reports and remit the tax due to the commissioner in the same manner as is required of other taxpayers.
Codes, 1942, § 9404-13; Laws, 1956, ch. 414, § 13.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-27 - Exemption from ad valorem taxes

On and after December 31, 1955, all growing, standing timber, trees and shrubs in the State of Mississippi, or any county, municipality, levee district, or other taxing district therein, shall be exempt from all ad valorem taxes. And such timber, trees and shrubs after severance shall be exempt from ad valorem taxes so long as such timber, trees, or shrubs shall remain in the log state, or unmanufactured condition and so long as the title thereto shall remain in any person other than the manufacturer or processor thereof.
Codes, 1942, § 9404-14; Laws, 1956, ch. 414, § 14.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-301 - Short title

This article may be cited as the "Mississippi Salt Severance Tax Law."
Codes, 1942, § 9405-01; Laws, 1962, ch. 592, § 1, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-303 - Definitions

The words, terms and phrases used in this article shall have the meanings ascribed to them herein.
(a)
"Tax commission, " "State Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.
(b)
"Commissioner" or "Chairman of the State Tax Commission" means the Commissioner of Revenue of the Department of Revenue.
(c)
"Person" means and includes any individual, firm, copartnership, joint venture, association, corporation, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number.
(d)
"Taxpayer" means any person liable for or having paid any tax to the State of Mississippi under the provisions of this article.
(e)
"Producer" means any person who produces or severs or who is responsible for the production of salt from the earth or water for sale, profit or commercial use.
(f)
"Production" means the total amount or quantity of marketable salt produced by whatever measurement used.
(g)
"Value" means and includes the purchase price or royalty, cost, and any other expense as determined by generally accepted accounting principles of underground mining and handling of production to the point where processing begins.
(h)
"Processing" means an activity of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to raw materials so that a more useful product or substance of trade or commerce is produced for sale.
(i)
"Engaging in business" means any act or acts engaged in by producers, or parties at interest which results in the production of salt from the soil or water, for storage, transport or further processing.
(j)
"Salt" means a substance which is chemically classified as sodium chloride.
Codes, 1942, § 9405-02; Laws, 1962, ch. 594, § 2; Laws, 2009, ch. 492, § 62, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-305 - Tax levied

There is hereby levied and assessed, and shall be collected by the commissioner, privilege taxes upon every person engaging or continuing within this state in the business of mining, severing or otherwise producing salt or causing it to be produced, for sale, profit or commercial use. The amount of such tax shall be three percent (3%) of the value of the entire production in this state.
The tax is hereby levied upon the entire production in this state regardless of the place of sale or the fact that delivery may be made to points outside the state, and the tax shall accrue at the time such salt is severed from the soil or water, and in its natural, unrefined or unprocessed state.
The tax levied hereunder shall be a lien upon all products produced within this state and such lien shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created.
Codes, 1942, § 9405-03; Laws, 1962, ch. 594, § 3, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-307 - Ad valorem exemptions

All salt under the ground or salt produced or processed on producing properties and owned by the producer and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, or any other taxing district within this state.
Codes, 1942, § 9405-04; Laws, 1962, ch. 594, § 4, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-309 - Records

Every person engaged in the business of producing salt 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 to substantiate all taxes accrued hereunder, showing the gross quantity of salt produced and the value of same, the names of the person or persons from whom purchased and the county in which located. All records shall be subject to examination by the commissioner.
The commissioner may promulgate such rules and regulations not inconsistent with this article and the Mississippi Sales Tax Law for keeping records, making returns and for the ascertainment, assessment and collection of the tax imposed hereunder as he may deem necessary to enforce its provisions.
Codes, 1942, § 9405-05; Laws, 1962, ch. 594, § 5, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-311 - Distribution of tax

All taxes, damages or interest collected hereunder shall be paid into the state treasury by the state tax commission on the same day collected by it. The chairman of the state tax commission shall apportion such funds with one-half (1/2) going to the county in which the salt was produced and he shall certify such apportionment at the end of each month. The state treasurer shall remit to the county its share of said taxes, damages and interest on or before the twentieth day of the month next succeeding the month in which such collections were made.
The amount returned to the county may be divided among the supervisors districts by the board in consideration of the needs of the various districts and used for any authorized purpose.
Codes, 1942, § 9405-06; Laws, 1962, ch. 594, § 6; Laws, 1984, ch. 478, § 16, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-313 - Returns

The taxes levied by this article shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues. The taxpayer shall make a return on a form provided by the commissioner showing the period covered, the amount and value of the production for the period, the county in which produced and such other information as the commissioner may require. The taxpayer shall compute the tax due for the period and file the return, together with remittance to cover.
Codes, 1942, § 9405-07; Laws, 1962, ch. 594, § 7, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 3 - SALT SEVERANCE TAX (§§ 27-25-301 — 27-25-315) › Section 27-25-315 - Administration

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Any adjustment of taxes, damages or interest with any county necessary to correct any error, may be made on a subsequent disbursement to that county.
Codes, 1942, § 9405-08; Laws, 1962, ch. 594, § 8, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 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 into which the state's share of proceeds collected under Sections
27-25-505
and
27-25-705
shall be deposited.
The state's share of all oil and gas severance taxes derived from oil and gas resources under state-owned lands or from severed state-owned minerals shall be deposited into the State Treasury to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890. The following amounts of the remainder of tax collections apportioned to the state shall be deposited to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890:
(a)
For fiscal year 1994, all amounts collected in excess of Thirty-five Million Dollars ($35,000,000.00);
(b)
For fiscal year 1995, all amounts collected in excess of Thirty-two Million Five Hundred Thousand Dollars ($32,500,000.00);
(c)
For fiscal year 1996, all amounts collected in excess of Thirty Million Dollars ($30,000,000.00);
(d)
For fiscal year 1997, all amounts collected in excess of Twenty-seven Million Five Hundred Thousand Dollars ($27,500,000.00);
(e)
For fiscal year 1998, all amounts collected in excess of Twenty-five Million Dollars ($25,000,000.00);
(f)
For fiscal year 1999, all amounts collected in excess of Twenty Million Dollars ($20,000,000.00);
(g)
For fiscal year 2000, all amounts collected in excess of Fifteen Million Dollars ($15,000,000.00);
(h)
For fiscal year 2001 through December 31, 2000, all amounts collected and transferred in excess of Ten Million Dollars ($10,000,000.00); and
(i)
For fiscal year 2005, all amounts collected in excess of Ten Million Dollars ($10,000,000.00).
(j)
[Deleted]
(k)
[Deleted] The monies collected under paragraphs (a) through (i) of this section that are not deposited into the trust fund shall be deposited into the State General Fund. For fiscal year 2005, the monies not deposited into the State General Fund shall be deposited into the Budget Contingency Fund created in Section
27-103-301
. For fiscal year 2006 and each fiscal year thereafter, all amounts collected from the remainder of tax collections apportioned to the state shall be deposited into the State General Fund.
Laws, 1992, ch. 562, § 3; Laws, 2001, ch. 521, § 1; Laws, 2004, ch. 595, § 11; Laws, 2005, 2nd Ex Sess, ch. 2, § 6, eff. 5/27/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-507 - Escaped oil; additional collection pending claims of ownership

When any regular monthly report required from taxpayers by this article, does not disclose the actual source of any oil taxable under this article, but does show such oil to have escaped from a well or wells and to have been recovered from streams, lakes, ravines, or other natural depressions, it shall be the duty of the commissioner to collect, in addition to the privilege tax herein imposed, an additional amount equal to fourteen percent (14%) of the gross value of such escaped oil. The commissioner shall hold such additional collection in a special escrow account for a period of twelve (12) months from the date of the collection, during which time any person or persons who claim to be the rightful owner or owners of any royalty interest in the escaped oil, shall present proper and satisfactory proof of such ownership to the commissioner. If the commissioner shall be satisfied as to the ownership of such escaped oil, then he shall pay to such claimant or claimants a proportionate part of such additional collection held in escrow, according to their proper interest or interests. No payment to any claimant shall be made, however, before it is approved by the attorney general, or before it is ordered by any court having proper jurisdiction. After the lapse of twelve (12) months from the date of any additional collection, if no claim or claims have been made to it, or to the balance remaining of it after the payment by the commissioner of any claim or claims, the commissioner shall distribute the additional collection or any balance of it in the same manner as is herein provided for the distribution of the tax imposed by this article.
Codes, 1942, § 9417-04; Laws, 1944, ch. 134, § 3b; Laws, 1950, ch. 510.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-509 - Payment of tax; persons liable; lien

(1)
The tax hereby imposed is levied upon the producers of such oil in the proportion of their ownership at the time of severance, but, except as otherwise herein provided, shall be paid by the person in charge of the production operations, who is hereby authorized, empowered and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producer. Said tax shall become due and payable as provided by this article, and such tax shall constitute a first lien upon any of the oil so produced, when in the hands of the original producer, or any purchaser of such oil in its unmanufactured state or condition. In the event the person in charge of production operations fails to pay the tax, then the commissioner shall proceed against the producer to collect the tax in accordance with the provisions made for the collection of delinquent taxes by the Mississippi Sales Tax Law.
(2)
When any person in charge of the production operations shall sell the oil produced by him to any person under contracts requiring such purchaser to pay all owners of such oil direct, then the person in charge of the production operations may not be required to deduct the tax herein levied, but in which event such deduction shall be made by the purchaser before making payments to each owner of such oil, and the purchaser in that case shall account for the tax; provided that nothing herein shall be construed as releasing the person in charge of production operations from liability for the payment of said tax.
(3)
When any person in charge of production operations shall sell oil produced by him on the open market, he shall withhold the tax imposed by this article, and if he is required to pay other interest holders, is hereby authorized, empowered and required to deduct from any amount due them, the amount of tax levied and due under the provisions of this article before making payment to them.
(4)
Every person in charge of production operations by which oil is severed from the soil or water in this state, who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such oil is sold or purchased under contract, or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest, and penalties which should have been deducted, withheld and remitted to the state, and the commissioner shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the oil.
Codes, 1942, § 9417-05; Laws, 1944, ch. 134, § 4, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-511 - Title in dispute

When the title to any oil being severed from the soil, or water, is in dispute, or whenever the producer of such oil from the soil, or water, or purchaser thereof, shall be withholding payments on account of litigation, or for any other reason, such producer or purchaser is hereby authorized, empowered, and required to deduct from the gross amount thus held the amount of the tax herein levied and imposed, and to make remittance thereof to the commissioner as provided by this article.
Codes, 1942, § 9417-06; Laws, 1944, ch. 134, § 5, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-513 - Returns; oath

Every producer or person in charge of production operations by which oil is severed from the soil, or water, in this state, when making the reports required by this article, shall file with the commissioner a statement, under oath, on forms prescribed by him, of the business conducted by such producer or person in charge of production operations, during the period for which the report is made, showing gross quantity of oil and the value thereof, so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.
Codes, 1942, § 9417-07; Laws, 1944, ch. 134, § 6, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-515 - Carriers; records

When requested by the commissioner, all transporters (railroads, motor vehicles, pipe lines, or other carriers) of oil out of, within, or across the State of Mississippi shall be required to furnish the commissioner such information relative to the transportation of such oil, as he may require.
The commissioner shall have authority to inspect bills of lading, waybills, or other similar documents, and such books and records as may relate to the transportation of oil in the hands of each transporter herein referred to; and the commissioner shall further be empowered to demand the production of such bills of lading, waybills or other similar documents and books and records relating to the transportation of oil, at any point in the State of Mississippi which he may designate.
Provided, however, that in case of common carriers using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carriers shall only be required to keep the usual records at office or offices in this state where such records are usually kept.
Codes, 1942, § 9417-08; Laws, 1944, ch. 134, § 7, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-517 - Additional information

The commissioner shall have the power to require any producer, or person in charge of production operations, or person purchasing any oil from the soil, or water, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax; and for said purpose to examine the books, records, and all files of such person; and, to that end, the commissioner shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.
Codes, 1942, § 9417-09; Laws, 1944, ch. 134, § 8, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-519 - Returns; administration

The taxes levied hereunder shall be due and payable in monthly installments, on or before the twenty-fifth day of the second month next succeeding the month in which the tax accrues. The taxpayer shall, on or before the twenty-fifth day of such second month, make out a return showing the amount of the tax for which he is liable for the month in which the tax accrued, and shall mail or send the same, together with a remittance for the amount of the tax due, to the office of the commissioner. Such monthly return shall be signed by the taxpayer or a duly authorized agent of the taxpayer, and shall be verified by oath.
All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties, and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except where there is conflict, then the provisions of this article shall control. Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes, or for noncompliance with the provisions of this article, shall be paid into the General Fund of the State Treasury by the commissioner.
The Department of Revenue may release production information to the State Oil and Gas Board on all oil produced in this state. Such information may include the name of the producer or operator and the total number of barrels produced for specific wells and time periods, but shall not include the value reported or the tax paid on such production. The State Oil and Gas Board shall provide the Department of Revenue with production information for each well, which information shall include field identification, county or counties where the well is located, well name and American Petroleum Institute number, operator name and well status. The information authorized in this section to be transferred between the Department of Revenue and State Oil and Gas Board shall be provided in formats as agreed upon by those agencies.
Codes, 1942, § 9417-10; Laws, 1944, ch. 134, § 9; Laws, 1996, ch. 382, § 1, eff. 7/1/1996.
Amended by Laws, 2020, ch. 325, HB 977,§ 1, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-521 - Records; penalty

Every person engaged in the business of producing or purchasing any oil 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 oil produced and value of same, the names of the persons from whom purchased, and the time of purchase. It is hereby made the duty of such person to file quarterly with the commissioner a statement, under oath, showing the names and addresses of all persons from whom has been purchased any oil, produced or severed from the soil, or water, in Mississippi during the preceding quarter (three (3) months), and the county from which the oil was severed, together with a total gross quantity and value of oil so purchased, and any other information which the commissioner may require. Said report shall begin with the first calendar quarter after this article becomes effective and shall thereafter be filed within thirty (30) days after the expiration of each quarter and shall be made on such forms as may be prescribed by the commissioner. Any person failing to make the report required by this section shall be guilty of a misdemeanor and be punished by a fine of not less than fifty dollars or more than five hundred dollars for each such offense.
Codes, 1942, § 9417-11; Laws, 1944, ch. 134, § 10, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-523 - Ad valorem exemptions

All oil produced or under the ground on producing properties within the State of Mississippi and all producing oil equipment, including wells, connections, pumps, derricks and other appurtenances actually owned by and belonging to the producer, and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, road, school or any other taxing district within this state. This exemption shall not apply to drilling equipment, including derricks, machinery, and other materials necessary to drilling, nor to oil gathering systems, nor to the surface of lands leased for oil production or upon which oil producing properties are situated, but all such drilling equipment, gathering systems, and lands shall be assessed as are other properties and shall be subject to ad valorem tax. However, no additional assessment shall be added to the surface value of such lands by reason of the presence of oil thereunder or its production therefrom. The exemption herein granted shall apply to all ad valorem taxes levied in the year 1944 and each year thereafter.
Codes, 1942, § 9417-12; Laws, 1944, ch. 134, § 11, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 5 - OIL SEVERED OR PRODUCED IN STATE (§§ 27-25-501 — 27-25-525) › Section 27-25-525 - Constitutionality

If any clause, sentence, paragraph or part of this article shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, which changes or materially affects the scheme and method of taxation herein provided for, or which in anywise prevents or modifies the exemptions provided for under Section
27-25-523
hereof, then the whole of the article shall be invalid, and every law which this article amends, modifies or repeals shall become operative and in full force and effect.
Codes, 1942, § 9417-14; Laws, 1944, ch. 134, § 14, eff. 3/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 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 of Mississippi bordering on the Pearl River and having a population according to the 1970 census of not less than forty thousand (40,000) and not more than fifty thousand (50,000), and through which Interstate Highway 20 runs, and wherein there is being constructed or has been constructed a plant for the extracting of sulphur from natural gas, and the board of supervisors of any county in the State of Mississippi bordering on the Pearl River and having a population according to the 1970 census of not less than nineteen thousand (19,000) and not more than twenty-one thousand (21,000) and wherein U.S. Highway 49 and Mississippi Highway 28 intersect and wherein there is being constructed or has been constructed a plant for the extracting of sulphur from natural gas, are hereby authorized and empowered, in their discretion, to pledge all or any part of the county's share of the severance tax on gas extracted, handled or processed through such extraction plant, as additional security for the payment of bonds issued for the purpose of constructing, reconstructing, overlaying and/or repairing, an access road or roads or publicly owned railroads to and from such sulphur extraction plant. The amount so pledged for the payment of the principal of and the interest on such bonds shall be deducted and set aside by such board of supervisors prior to the distribution of such severance taxes in the manner provided by law, and only the amount of such severance taxes remaining after such deduction shall be subject to such distribution. The board of supervisors in such counties may pledge only up to fifty percent (50%) of such severance taxes as their respective county may receive to retire the bonds and interest pursuant to the authority of this section. The required local contribution of said counties to the cost of the total funding formula provided for in this act shall not be reduced nor shall the obligation of the state under the total funding formula to said counties be increased because of this section.
Such bonds shall be issued under the provisions of Sections 19-9-1 through 19-9-19.
Laws, 1972, ch. 524, § 1; Laws, 1973, ch. 436, § 2; Laws, 1982, ch. 400, § 1, eff. 3/24/1982.
Amended by Laws, 2024, ch. 484, HB 4130,§ 21, eff. 7/1/2024.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-707 - Payment of tax; persons liable; lien

(1)
The tax hereby imposed is levied upon the producers of such gas in the proportion of their ownership at the time of severance, but except as otherwise herein provided, shall be paid by the person in charge of the production operations, who is hereby authorized, empowered and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producer. Said tax shall become due and payable as provided by this article, and such tax shall constitute a first lien upon the property from which the gas was produced. In the event the person in charge of production operations fails to pay the tax, then the commissioner shall proceed against the producer to collect the tax in accordance with the provisions made for the collection of delinquent taxes by the Mississippi Sales Tax Law.
(2)
When any person in charge of the production operations shall sell the gas produced by him to any person under contracts requiring such purchaser to pay all owners of such gas direct, then the person in charge of the production operations may not be required to deduct the tax herein levied, but in which event such deduction shall be made by the purchaser before making payments to each owner of such gas, and the purchaser in that case shall account for the tax; provided that nothing herein shall be construed as releasing the person in charge of production operations from liability for the payment of said tax.
(3)
When any person in charge of production operations shall sell gas produced by him on the open market, he shall withhold the tax imposed by this article, and if he is required to pay other interest holders, is hereby authorized, empowered and required to deduct from any amount due them, the amount of tax levied and due under the provisions of this article before making payment to them.
(4)
Every person in charge of production operations by which gas is severed from the soil or water in this state, who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such gas is sold or purchased under contract or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest, and penalties which should have been deducted, withheld and remitted to the state, and the commissioner shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the gas.
Codes, 1942, § 9417.5-04; Laws, 1948, ch. 447, § 4, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-709 - Title in dispute

When the title to any gas being severed from the soil, or water, is in dispute, or whenever the producer of such gas from the soil, or water, or purchaser thereof, shall be withholding payments on account of litigation, or for any other reason, such producer or purchaser is hereby authorized, empowered, and required to deduct from the gross amount thus held the amount of the tax herein levied and imposed, and to make remittance thereof to the commissioner as provided by this article.
Codes, 1942, § 9417.5-05; Laws, 1948, ch. 447, § 5, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-711 - Returns; oath

Every producer or person in charge of production operations by which gas is severed from the soil, or water, in this state, when making the reports required by this article, shall file with the commissioner a statement, under oath, on forms prescribed by him, of the business conducted by such producer or person in charge of production operations, during the period for which the report is made, showing gross quantity of gas and the value thereof, so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.
Codes, 1942, § 9417.5-06; Laws, 1948, ch. 447, § 6, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-713 - Transporters; records

When requested by the commissioner, all transporters of gas out of, within, or across the State of Mississippi shall be required to furnish the commissioner such information relative to the transportation of such gas, as he may require.
The commissioner shall have authority to inspect all meter and other charts, documents, books and records as may relate to the transportation of gas in the hands of each transporter herein referred to. The commissioner shall further be empowered to demand the production of such charts, documents, and books and records relating to the transportation of gas at any point in the State of Mississippi which he may designate.
Codes, 1942, § 9417.5-07; Laws, 1948, ch. 447, § 7, eff. 7/1/1948.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 7 - NATURAL GAS SEVERED OR PRODUCED IN STATE (§§ 27-25-701 — 27-25-723) › Section 27-25-715 - Additional information

The commissioner shall have the power to require any producer or person in charge of production operations, or person purchasing any gas from the soil, or water, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax; and for said purpose to examine the meter and other charts, books, records, and all files of such person; and, to that end, the commissioner shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.
Codes, 1942, § 9417.5-08; Laws, 1948, ch. 447, § 8, eff. 7/1/1948.