2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 25 - SEVERANCE TAXES
Article 5 - OIL SEVERED OR PRODUCED IN STATE
§ 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.
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