Gas severance tax; include carbon dioxide within definition of "gas."

This bill clarifies that carbon dioxide (CO2) captured during industrial processes or oil extraction will now be subject to Mississippi's gas severance tax. It explicitly amends the definition of "gas" in tax law to include CO2, ensuring companies selling CO2 (e.g., from power plants or enhanced oil recovery operations) pay a 6% tax on its value at the point of production. Previously, this inclusion may have been ambiguous under existing definitions. The change directly affects businesses that produce or sell CO2, aligning their tax treatment with natural gas producers.