Mississippi Code
Article 1 - Gasoline Tax
§ 27-55-39. Right to inspection

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

Mississippi Code

Title 27 - Taxation and Finance

Chapter 55 - Gasoline and Motor Fuel Taxes

Article 1 - Gasoline Tax

§ 27-55-1. Administration of article

§ 27-55-3. Purpose of article

§ 27-55-5. Definitions

§ 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

§ 27-55-33. Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service

§ 27-55-35. Metering requirements

§ 27-55-37. Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts

§ 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

§ 27-55-53. Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties

§ 27-55-57. Stop at inspection station

§ 27-55-59. Wartime provisions

§ 27-55-63. Authority to make rules and regulations

§ 27-55-65. Effect of prior law