35 Miss. Code R. § 2-03-16-101
If the amount of a privilege tax is determined by annual production volumes, a permittee will state within its application or renewal its projected production and pay the corresponding privilege license tax. Thereafter, the permittee will submit a report through TAP at the end of each month stating the gallonage it produced during that month. If a monthly output results in the permittee producing more aggregately for the year than it projected on its application, the Department will assess the permittee the applicable license tax increase during the year should the increased output result in an increased tax. If at the end of the permit period a permittee has produced less than originally estimated resulting in any overpayment, it may seek a refund if applicable. A permit will not be renewed until all outstanding privilege license taxes are paid in full and all other renewal requirements are met.
35 Miss. Code. R. § 2-03-16-101