Mississippi § 27-15-165 - Pipeline companies.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-15-165 — Pipeline companies., with citation guidance and answers to common questions.
§ 27-15-165. Pipeline companies.
Upon each person operating a pipeline 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: On each mile of pipe having a diameter of less than twelve (12)inches. . . . .$15.00 On each mile of pipe having a diameter of twelve (12) inches and less than fifteen (15) inches. . . . .$37.50 On each mile of pipe having a diameter of fifteen (15) inches and less than twenty (20) inches. . . . .$52.50 On each mile of pipe having a diameter of twenty (20) to twenty-six (26) inches, inclusive. . . . .$75.00 On each mile of pipe having a diameter of over twenty-six (26)inches. . . . .$125.00 The term “pipeline” as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, 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.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-15-165
What does Mississippi Code of 1972 Annotated § 27-15-165 cover?
Section 27-15-165 ("Pipeline companies.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-15-165?
A common citation format is "Mississippi Code of 1972 Annotated § 27-15-165" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-15-165 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.