Legal Opinion
Wayne County School District v. Mississippi Department of Revenue
Mississippi Supreme Court
Decided March 16, 2017No. 2015-SA-01363-SCTPublishedCited by 7 opinions
1Opinion of the Court
RANDOLPH, PRESIDING JUSTICE,
FOR THE COURT:
¶ 1. After this Court held in Jones County School District v. Mississippi Department of Revenue, 111 So.3d 588 (Miss. 2013), that a school district was not liable for oil and gas severance taxes on royalties derived from oil and gas production on sixteenth-section land, the Chancery Court of Wayne County held that Wayne County School District (WCSD) was owed interest by the Mississippi Department of Revenue (MDOR) on its overpayment of severance taxes at the rate of one percent (1%) per month. The chancellor determined, based on Section 27-65-53 of…
2Cases cited5 opinions
- City of Natchez, Miss. v. SullivanMississippi Supreme Court · 1992
- Natchez Equipment Co., Inc. v. GibbsMississippi Supreme Court · 1993
- Mississippi Dept. of Transp. v. AllredMississippi Supreme Court · 2006
- Jones County School District v. Mississippi Department of RevenueMississippi Supreme Court · 2013
- Green v. Cleary Water, Sewer & Fire Dist.Mississippi Supreme Court · 2005
3Cited by7 opinions
- Nissan North America, Inc. v. Ann C. TillmanMississippi Supreme Court · 2019
- Clarke County, Mississippi v. Quitman School DistrictMississippi Supreme Court · 2024
- Eddie Gray Holt a/k/a Eddie Holt a/k/a Eddie Grey Holt v. State of MississippiCourt of Appeals of Mississippi · 2024
- In The Matter of the Crider Family Share Trust and The Estate of Lawrence Edwin Crider, Deceased: Nathan D. Ricklin and Megan R. Woolwine, In Their Capacity as Remaindermen of The Crider Family Share Trust v. Haidee Oppie Sheffield, Trustee of The Crider Family Share Trust and Juliette Hu Crider, Income Beneficiary of The Crider Family Share TrustMississippi Supreme Court · 2024
- Michael Joseph Johnson a/k/a Michael J. Johnson a/k/a Michael Johnson v. State of MississippiMississippi Supreme Court · 2024
2 more not listed; retrieve them via the Exa API.