Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 4 - Sales and Use TaxSubpart 10 - Construction and Oil FieldChapter 02 - Drilling Contractors (Oil and Gas Wells)
Qualifications and Payment of Tax
Section 35-4-10-02-200 - Qualifications and Payment of Tax

35 Miss. Code R. § 4-10-02-200

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Current through June 25, 2024
Section 35-4-10-02-200 - Qualifications and Payment of Tax

A drilling contractor taxable under Section 27-65-21 on a specified contract exceeding $10,000 shall qualify with the State Tax Commission to identify the specific contract before work is begun.

35 Miss. Code. R. § 4-10-02-200