Miss. Code § 53-1-71
As used in Sections 53-1-73 through 53-1-77:
The term "barrel of oil" shall be forty-two (42) United States standard gallons corrected to sixty (60) degrees Fahrenheit and all measurements for volume shall be in one hundred percent (100%) strappings.
"Cubic foot of gas" shall be that volume of gas which occupies one (1) cubic foot of space at a pressure of ten (10) ounces above an assumed atmospheric pressure of fourteen and four-tenths (14.4) pounds per square inch corrected to sixty (60) degrees Fahrenheit flowing temperature.
The term "person" shall mean any individual, corporation, partnership, association, or any state, municipality, political subdivision of any state, or any agency, department or instrumentality of the United States, or any other entity, or any officer, agent or employee of any of the above.
In addition to the customary meaning of oil, the term "oil" shall include any type of salvaged crude oil which, after any treatment, becomes marketable.
Miss. Code § 53-1-71