Every person, other than a bonded distributor of special fuel, who shall purchase, or otherwise acquire special fuel within this state on which the tax has not been paid or covered by a bond of a distributor of special fuel, or otherwise exempt, shall be subject with respect to such special fuel, to all the provisions that apply to a bonded distributor of special fuel and shall be further subject to the additional penalties hereinafter provided.
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