Mississippi Code

Miss. Code Ann. § 53-1-75 (2026)

Persons liable

✓ current as of July 2026

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The persons owning an interest (working interest, royalty interest, payments out of production or any other interest) in the oil or gas subject to the charge provided in Section 53-1-73 shall be liable for the charge in proportion to their ownership at the time of production. The charge assessed and fixed in Section 53-1-73 shall be payable monthly on a well by well basis, and the persons required to remit the charge shall remit the sum due to the board on or before the twenty-fifth day of the month next following the month in which the production is sold out of which the assessment arises; the remittance shall comply with any rules and regulations which may be adopted by the board in regard thereto.

Remittances with respect to all production against which any assessment hereunder is levied shall be made by the following persons:

(a) With respect to assessments against oil or gas purchased in this state at the well under any contract or agreement requiring payment for such production to the respective persons owning any interest therein (including working interests, royalty interests, payments out of production or any other interests in such production), by the person purchasing such production.

(b) With respect to any oil, or gas purchased in this state at the well without any contract or agreement requiring payment for such production to respective persons owning an interest therein, and with respect to any oil or gas produced from any well but not sold at that well, by the operator of the well from which the production is obtained.

The persons remitting the charge required in this section are hereby authorized, empowered and required to deduct from any amounts due the persons owning an interest in the oil or gas at the time of production the proportionate amount of the charge before making payment to such owners.

Codes, 1942, § 6132-42; Laws, 1948, ch. 318, § 2; reenacted without change, Laws, 1982, ch. 485, § 27; reenacted, Laws, 1990, ch. 357, § 27; reenacted without change, Laws, 1991, ch. 340, § 27; Laws, 2007, ch. 363, § 4, eff. 7/1/2007.

Notes of Decisions

Cited in 2 cases, 2011–2013 · leading case: Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013).

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Jones Cnty. Sch. Dist. v. Mississippi Dep't of Revenue, 111 So. 3d 588 (Miss. 2013). “Miss.Code Ann. § 53-1-75 (Rev.2003). Unlike the definition of “person” under the oil-and-gas-severance-tax statutes, the definition of “person” for the purposes of administrative expense taxes does include the state and its political subdivisions.”

Jones Cnty. Sch. Dist. v. Mississippi State Oil & Gas Bd. (Miss. 2011). “Miss. Code Ann. § 53-1-75 (Rev. 2003). Unlike the definition of “person” under the oil-and-gas-severance-tax statutes, the definition of “person” for the purposes of administrative expense taxes does include the state and its political subdivisions.”

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