Mississippi Code
Article 7 - Special Fuel Tax
§ 27-55-557. 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 special fuel taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of special fuel 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 special fuel taxes any demographic information it may have relative to distributors of special fuel. 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 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