# Miss. Code Ann. § 27-25-305: Miss. Code Ann. § 27-25-305

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-305

## Section

- **Citation:** Miss. Code Ann. § 27-25-305
- **Heading:** Miss. Code Ann. § 27-25-305
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 25 / Section 25-305

## Text

There is hereby levied and assessed, and shall be collected by the commissioner, privilege taxes upon every person engaging or continuing within this state in the business of mining, severing or otherwise producing salt or causing it to be produced, for sale, profit or commercial use. The amount of such tax shall be three percent (3%) of the value of the entire production in this state.

The tax is hereby levied upon the entire production in this state regardless of the place of sale or the fact that delivery may be made to points outside the state, and the tax shall accrue at the time such salt is severed from the soil or water, and in its natural, unrefined or unprocessed state.

The tax levied hereunder shall be a lien upon all products produced within this state and such lien shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created.

## Nearby sections

- [Miss. Code Ann. § 27-25-1 Miss. Code Ann. § 27-25-1](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-1.md)
- [Miss. Code Ann. § 27-25-3 Miss. Code Ann. § 27-25-3](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-3.md)
- [Miss. Code Ann. § 27-25-7 Miss. Code Ann. § 27-25-7](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-7.md)
- [Miss. Code Ann. § 27-25-9 Miss. Code Ann. § 27-25-9](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-9.md)
- [Miss. Code Ann. § 27-25-13 Miss. Code Ann. § 27-25-13](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-13.md)
- [Miss. Code Ann. § 27-25-15 Miss. Code Ann. § 27-25-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-15.md)
- [Miss. Code Ann. § 27-25-17 Miss. Code Ann. § 27-25-17](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-17.md)
- [Miss. Code Ann. § 27-25-19 Miss. Code Ann. § 27-25-19](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-19.md)
- [Miss. Code Ann. § 27-25-27 Miss. Code Ann. § 27-25-27](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-27.md)
- [Miss. Code Ann. § 27-25-305 Miss. Code Ann. § 27-25-305](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-305.md)
- [Miss. Code Ann. § 27-25-307 Miss. Code Ann. § 27-25-307](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-307.md)
- [Miss. Code Ann. § 27-25-311 Miss. Code Ann. § 27-25-311](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-311.md)
- [Miss. Code Ann. § 27-25-315 Miss. Code Ann. § 27-25-315](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-315.md)
- [Miss. Code Ann. § 27-25-501 Miss. Code Ann. § 27-25-501](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-501.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C25_S25-305. Check the current official text before relying on it. Not legal advice.