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    • Legislation USA
    • Mississippi Code
    • Title 27 - Taxation and Finance
    • Chapter 57 - Tax on Oils
    • Article 1 - Lubricating Oil
    • § 27-57-1. Administration of article

    Mississippi Code
    Article 1 - Lubricating Oil
    § 27-57-1. Administration of article

    The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

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    Structure Mississippi Code

    Mississippi Code

    Title 27 - Taxation and Finance

    Chapter 57 - Tax on Oils

    Article 1 - Lubricating Oil

    § 27-57-1. Administration of article

    § 27-57-3. Purpose of article

    § 27-57-5. Definitions

    § 27-57-7. Distributor; application for permit; bond

    § 27-57-9. Distributor; revocation of permit; injunction

    § 27-57-11. Excise tax on lubricating oil

    § 27-57-13. Monthly report and remittance

    § 27-57-15. Report from person not bonded as distributor

    § 27-57-19. Lubricating oil tax; refunds

    § 27-57-21. Administration and enforcement

    § 27-57-25. Retention of records by distributors and other persons; statute of limitations for actions by state for recovery of additional amounts

    § 27-57-27. Right to inspection

    § 27-57-31. Commission to institute proceedings; sequestration; lien; seizure

    § 27-57-33. Refund of taxes erroneously or illegally collected

    § 27-57-35. Funds placed in depositories

    § 27-57-37. Deposit of tax receipts

    § 27-57-39. Exchange of information with other states

    § 27-57-41. Evidence of product transported; inspections

    § 27-57-43. Authority to make rules and regulations

    § 27-57-45. Effect of prior law

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