Mississippi Code
Article 1 - Gasoline Tax
§ 27-55-9. Permit; revocation; injunction

If the commission approves the application and bond it shall issue a permit authorizing said applicant to engage in business as a bonded distributor of gasoline and said permit shall not be assignable or otherwise transferable. Said permit may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days' written notice, if said distributor of gasoline shall fail to pay the gasoline tax and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but such cancellation shall not relieve said distributor of gasoline or his sureties from liability on his distributor's bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes. All gasoline distributors' permits, letters or certificates which have been heretofore issued under the provisions of the laws administered by the commission and which are valid and outstanding on January 1, 1970, shall remain in full force and effect until they are either replaced with a gasoline distributor's permit, or until they are revoked or cancelled by the commission.
Any person who shall engage in the business of a distributor of gasoline without a permit, letter or certificate having first been obtained as provided herein, or after any permit, letter or certificate granted a distributor of gasoline has been revoked, shall forfeit all right to do business as a distributor of gasoline in this state for a period of not less than one (1) year nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge that a person is engaging in business as a distributor of gasoline without a valid permit, letter or certificate, to proceed to prevent by injunction or otherwise the continuance of said business, and any judge or chancellor, now authorized to grant injunctions, shall have the power to grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 55 - Gasoline and Motor Fuel Taxes

Article 1 - Gasoline Tax

§ 27-55-1. Administration of article

§ 27-55-3. Purpose of article

§ 27-55-5. Definitions

§ 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

§ 27-55-33. Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service

§ 27-55-35. Metering requirements

§ 27-55-37. Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts

§ 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

§ 27-55-53. Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties

§ 27-55-57. Stop at inspection station

§ 27-55-59. Wartime provisions

§ 27-55-63. Authority to make rules and regulations

§ 27-55-65. Effect of prior law