The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to and from any place or building where gasoline may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded, or blended. The commissioner and his agents and employees shall have the right to open and inspect any case, package, or other container, any tank, pump, tank car or storage tank in which gasoline is kept and enter upon any barge, vessel, or other vehicle transporting gasoline and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.
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