35 Miss. Code R. § 8-02-02-104
Current through June 25, 2024
If the sale of natural gas occurs at the mouth of the well but is not indicative of the true market value, the Commissioner may use the valuation requirements for natural gas that is used by the producer or owner of the well to determine the sales price or market value for severance tax purposes under Miss. Code Ann. Section 27-25-701(d).
35 Miss. Code. R. § 8-02-02-104