Mississippi Code
Article 1 - Gasoline Tax
§ 27-55-49. Exchange of information with other states

The commission may provide any department or agency of any state or the United States responsible for the enforcement of gasoline taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of gasoline by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of gasoline taxes any demographic information it may have relative to distributors of gasoline. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

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