Mississippi Code
Article 7 - Special Fuel Tax
§ 27-55-555. Funds placed in depositories

All funds collected by the commission under provisions of this article, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 7-9-21. Allocations of gasoline, diesel fuel or kerosene tax to the counties shall be made by the commission as provided by law and reported to the State Treasurer at the end of each month. The State Treasurer shall issue his requisition in payment thereof on the State Fiscal Officer, who shall issue his warrant on the State Treasurer, as is provided for the disbursement of other state funds.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 55 - Gasoline and Motor Fuel Taxes

Article 7 - Special Fuel Tax

§ 27-55-503. Purpose of article

§ 27-55-505. Definitions

§ 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

§ 27-55-525. Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors

§ 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

§ 27-55-545. Retention of records by distributors of special fuel and other persons; statute of limitations for actions by state for recovery of additional amounts

§ 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

§ 27-55-559. Evidence of product transported; unlawful for carriers or transporters to divert special fuel shipments to a destination other than the destination on the manifest or bill of lading; notice of intent to import special fuel; penalties

§ 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