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57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-31-79 Mineral documentary tax; amount; lien
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(a) The mineral documentary tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred and the amount to be paid shall be determined as follows (provided that the minimum tax shall be one dollar), to-wit:(a) Upon the filing and recording o…
Miss. Code Ann. § 27-31-81 Persons liable for tax; time for payment; penalty for insufficient payment
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The mineral documentary tax shall be payable by the grantee or grantees named in and the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing, except that as to any exception or reservation creating any such interest the …
Miss. Code Ann. § 27-31-83 Documentary tax stamps; proof of payment
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The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or marg…
Miss. Code Ann. § 27-31-85 Disposition of funds collected
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From the taxes levied and collected under and by virtue of Sections 27-31-77 through 27-31-83 inclusive, the chancery clerk shall retain five percent (5%) as a fee for the collection thereof, and shall pay the remainder thereof into the proper depository to the credit of the coun…
