Every person who shall haul, transport, or convey more than fifty (50) gallons of gasoline into this state over any highway, street, or public road thereof upon which the comptroller has established an inspection station as provided in Section 27-5-73, Mississippi Code of 1972, shall stop at such station and shall submit the vehicle transporting such gasoline and the contents thereof to the inspection of the representative of the comptroller on duty at such station and shall also make available for inspection by the representative a copy of the bill of sale, invoice or other written record required by this article. If the tax on such gasoline has not been paid, and such gasoline is not for delivery to a bonded Mississippi distributor, or is not being transported in interstate commerce, then the operator of such vehicle shall forthwith pay the tax on such gasoline to the comptroller's representative at such station. This provision shall not apply to a common or contract carrier.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
§ 27-55-1. Administration of article
§ 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
§ 27-55-35. Metering requirements
§ 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
§ 27-55-57. Stop at inspection station
§ 27-55-59. Wartime provisions