Any person desiring to sell refund gasoline shall file an application with the commission for a refund gasoline dealer's permit.
A refund gasoline dealer shall not deliver refund gasoline to any tank which is not properly marked as required by this article. Any distributor of gasoline, dealer, or other seller of gasoline, shall not have in his possession, or under his control, a refund certificate book, other than his own, whether the same be blank, or filled in and signed, or signed in blank. No refund gasoline shall be placed in the fuel tank of a motor vehicle subject to use on the public roads and highways of this state.
No person shall be allowed any refund on gasoline purchased from any person not having a permit as required by this section.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
§ 27-55-1. Administration of article
§ 27-55-7. Application for permit; bond
§ 27-55-9. Permit; revocation; injunction
§ 27-55-11. Excise tax on gasoline and blend stock
§ 27-55-13. Monthly report and remittances
§ 27-55-15. Report from person not bonded as distributor of gasoline
§ 27-55-19. Gasoline taxes; exemptions
§ 27-55-21. Refund gasoline dealer
§ 27-55-23. Gasoline tax refunds; non-highway use
§ 27-55-27. Gasoline tax refunds; losses
§ 27-55-29. Administration, enforcement and penalties
§ 27-55-35. Metering requirements
§ 27-55-39. Right to inspection
§ 27-55-43. Commission to institute proceedings; sequestration
§ 27-55-45. Refund of taxes erroneously or illegally collected
§ 27-55-47. Funds placed in depositories
§ 27-55-49. Exchange of information with other states
§ 27-55-57. Stop at inspection station
§ 27-55-59. Wartime provisions