Mississippi Code Title 49. Conservation and Ecology § 49-19-117

(1) All forest acreage taxes assessed and collected by such levy as provided for in Section 49-19-115 shall be remitted to the forest acreage account in the State Treasury and shall be expended by the Forestry Commission as the commission may deem necessary in carrying out the purpose and intent of Sections 49-19-111 through 49-19-117.

(2) The State Forestry Commission is hereby authorized to use state funds appropriated for the purpose of Sections 49-19-111 through 49-19-117 in addition to any funds made available from county forest acreage taxes, federal funds and other sources.

(3) The State Forestry Commission is hereby authorized to expend the funds herein provided in such manner as to most effectively carry out the provisions of Sections 49-19-111 through 49-19-117. The forest acreage tax levied at the rate of Two Cents (2¢) per acre under Section 49-19-115(1) shall be utilized on an economical and practical basis in order to foster, encourage, promote and bring about forestry education, timber management and organized forest fire control throughout the State of Mississippi. The additional forest acreage tax levied under Section 49-19-115(2) shall be utilized by the State Forestry Commission to purchase fire support equipment, including transport trucks, tractors and other related fire support equipment. The additional forest acreage tax levied under Section 49-19-115(2) shall be appropriated under the appropriation process.