Mississippi Code
Miss. Code Ann. § 27-65-15 (2026)
[Repealed]
✓ current as of July 2026
Repealed by Laws, 2006, ch. 458, § 1 eff. 7/1/2006.
Codes, 1942, § 10106; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, Ex Sess, ch. 89; Laws, 1940, ch. 113; Laws, 1944, ch. 134, § 12; Laws, 1948, ch. 446, § 1; Laws, 1955, Ex Sess, ch. 109, § 8; Laws, 1962, ch. 594, § 9; Laws, 1964, ch. 531, § 1; Laws, 1968, ch. 588, § 2; Laws, 1981, ch. 525, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 35; Laws, 1983, ch. 413, § 1; Laws, 1983, 2nd Ex Sess, ch. 6, § 4; Laws, 1984, 1st Ex Sess, ch. 10, § 2; Laws, 1985, ch. 435, § 1; Laws, 1992, ch. 419, § 2, eff. 6/1/1992.
Notes of Decisions
Cited in 3
cases, 1994–2003 · leading case: City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003).
City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289 (Miss. 2003). “See Miss.Code Ann. §§ 27-65-15, 27-65-19(3), 27-65-21 & 27-65-75.”
3300 CORP. v. Marx, 633 So. 2d 1028 (Miss. 1994). “suggests that the chancellor and the Commission have confused the "sale price" subject to severance tax with the "gross proceeds of sales" subject to sales tax pursuant to Miss. Code Ann. § 27-65-15 . "Gross proceeds of sales" is defined in § 27-65-3(h) as follows: [t]he value…”
City of Belmont, Mississippi v. Mississippi State Tax Comm'n (Miss. 2001). “See Miss. Code Ann. §§ 27-65-15 , 27-65-19(3), 27-65-21 & 27-65-75.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.