{"data":{"id":"us-ms/miss.-code-ann.-27-15-165","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-15-165","heading":"Miss. Code Ann. § 27-15-165","body":"Upon each person operating a pipe line in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:\n\nOn each mile of pipe having a diameter of less than twelve (12) inches․․․․․․․․․․․\n\n․․․․․․․․․$15.00\n\nOn each mile of pipe having a diameter of twelve (12) inches and less than fifteen (15) inches\n\n․․․․․․․․․$37.50\n\nOn each mile of pipe having a diameter of fifteen (15) inches and less than twenty (20) inches\n\n․․․․․․․․․$52.50\n\nOn each mile of pipe having a diameter of twenty (20) to twenty-six (26) inches, inclusive\n\n․․․․․․․․․$75.00\n\nOn each mile of pipe having a diameter of over twenty-six(26) inches․․․․․․․․․․․․․\n\n․․․․․․․․$125.00\n\nThe term “pipe line” as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipe lines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"f19dbbd0362bfba74bc7c1d562eeccc06ce3471084f5ae303290f45db5e0e4bc","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-15-157","next":"us-ms/miss.-code-ann.-27-15-167"},"notice":"GroundRules: Original legal text. Not legal advice."}