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.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-57-1. Administration of article
§ 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
§ 27-57-27. 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