35 Miss. Code R. § 8-02-02-103
Current through June 25, 2024
The actual sales price negotiated for the sale of natural gas occurring at the mouth of the well shall be the sales price or market value of the natural gas for severance tax purposes under Miss. Code Ann. Section 27-25-701(d) unless the relationship between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true market value.
35 Miss. Code. R. § 8-02-02-103