Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 10 - Construction and Oil Field
Chapter 02 - Drilling Contractors (Oil and Gas Wells)
Qualifications and Payment of Tax
Section 35-4-10-02-201
Universal Citation: MS Code of Rules 35-4-10-02-201
Current through September 24, 2024
The contractor's tax together with any use tax due must be paid before work is begun on contracts exceeding $75,000 unless a surety bond is filed with the State Tax Commission for these taxes (Section 27-65-21). (See "Bond Requirement".)
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