# Miss. Code Ann. § 27-25-5: Miss. Code Ann. § 27-25-5

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-5

## Section

- **Citation:** Miss. Code Ann. § 27-25-5
- **Heading:** Miss. Code Ann. § 27-25-5
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 21 / Section 25-5

## Text

The measure of this tax is the quantity of timber or timber products at the date of severance or production. If the timber is manufactured into lumber and the tax cannot be computed from weight or measured volume, because no record is used or available or the producer or purchaser does not maintain adequate records to show the measure of the tax by weight or measured volume, the tax shall be paid upon the number of board feet of lumber manufactured from the timber. The commissioner may prescribe rules and regulations for ascertaining the quantity of timber or timber products for the purposes of this article.

## Nearby sections

- [Miss. Code Ann. § 27-21-1 Miss. Code Ann. § 27-21-1](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-1.md)
- [Miss. Code Ann. § 27-21-3 Miss. Code Ann. § 27-21-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-3.md)
- [Miss. Code Ann. § 27-21-5 Miss. Code Ann. § 27-21-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-5.md)
- [Miss. Code Ann. § 27-21-7 Miss. Code Ann. § 27-21-7](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-7.md)
- [Miss. Code Ann. § 27-21-9 Miss. Code Ann. § 27-21-9](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-9.md)
- [Miss. Code Ann. § 27-21-13 Miss. Code Ann. § 27-21-13](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-13.md)
- [Miss. Code Ann. § 27-21-15 Miss. Code Ann. § 27-21-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S21-15.md)
- [Miss. Code Ann. § 27-25-3 Miss. Code Ann. § 27-25-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-3.md)
- [Miss. Code Ann. § 27-25-5 Miss. Code Ann. § 27-25-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-5.md)
- [Miss. Code Ann. § 27-25-15 Miss. Code Ann. § 27-25-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-15.md)
- [Miss. Code Ann. § 27-25-301 Miss. Code Ann. § 27-25-301](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-301.md)
- [Miss. Code Ann. § 27-25-303 Miss. Code Ann. § 27-25-303](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-303.md)
- [Miss. Code Ann. § 27-25-305 Miss. Code Ann. § 27-25-305](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-305.md)
- [Miss. Code Ann. § 27-25-501 Miss. Code Ann. § 27-25-501](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-501.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C21_S25-5. Check the current official text before relying on it. Not legal advice.