2006 Regular Session
By: Senator(s) Robertson, Browning, Burton, Butler, Dearing, Harden, Jackson (11th), Jackson (32nd), Simmons, Thomas, Walls
AN ACT TO REPEAL SECTION 27-65-15, MISSISSIPPI CODE OF 1972, WHICH LEVIES A TAX UPON EVERY PERSON ENGAGING IN THE BUSINESS OF MINING, QUARRYING, DRILLING OR OTHERWISE PRODUCING, OR CAUSING TO BE PRODUCED FOR SALE, MINERALS EXCEPT TIMBER, OIL, NATURAL GAS AND SALT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-15, Mississippi Code of 1972, which levies a tax upon every person engaging in the business of mining, quarrying, drilling or otherwise producing, or causing to be produced for sale, minerals except timber, oil, natural gas and salt, is repealed.
SECTION 2. This act shall take effect and be in force from and after July 1, 2006.