2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
Public Utilities (§§ 27-15-151 - 27-15-173)
§ 27-15-165. Pipeline companies

Upon each person operating a pipeline in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:

On each mile of pipe having a diameter of less than twelve (12) inches.....

........................................................................$ 15.00

On each mile of pipe having a diameter of twelve (12) inches and less than

fifteen (15) inches.....................................................$ 37.50

On each mile of pipe having a diameter of fifteen (15) inches and less than

twenty (20) inches......................................................$ 52.50

On each mile of pipe having a diameter of twenty (20) to twenty-six (26)

inches, inclusive.......................................................$ 75.00

On each mile of pipe having a diameter of over twenty-six (26) inches......

.......................................................................$ 125.00

The term "pipeline" as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.