All funds collected by the State Tax Commission under the provisions of this article, or under the provisions of any other law, which may now or in the future be collected by the commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57.
The amount received on gasoline as defined in this article shall be paid and apportioned as provided in Section 27-5-101.
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