The commission may adopt rules and regulations allowing retail dealers to sell dyed diesel fuel. Such retail dealers shall comply with all rules and regulations pertaining to retail dealers selling dyed diesel fuel. The commission may require such retailers to execute and file with the commission a good and valid bond, written by a surety company authorized to do business in the state, conditioned that all taxes which may accrue to the State of Mississippi under the provisions of this article will be paid when due.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
§ 27-55-503. Purpose of article
§ 27-55-507. Distributor permit; application; bond
§ 27-55-509. Distributor permit; penalties for operating without
§ 27-55-511. Distributor permit; revocation
§ 27-55-515. Marine diesel fuel or kerosene permit
§ 27-55-517. Regulation of the sale of dyed diesel fuel
§ 27-55-519. Excise tax on special fuel
§ 27-55-523. Monthly report and remittance
§ 27-55-531. Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes
§ 27-55-535. Special fuel tax refunds; losses
§ 27-55-537. Administration, enforcement and penalties
§ 27-55-539. Use of dyed diesel fuel in motor vehicle
§ 27-55-541. Transportation reports
§ 27-55-543. Metering requirements
§ 27-55-547. Right to inspection
§ 27-55-551. Commission to institute proceedings; sequestration; lien; seizure
§ 27-55-553. Refund of taxes erroneously or illegally collected
§ 27-55-555. Funds placed in depositories
§ 27-55-557. Exchange of information with other states
§ 27-55-561. Apportionment of tax
§ 27-55-563. Authority to make rules and regulations
§ 27-55-565. Effect of prior law
§ 27-55-569. Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties