Mississippi Code
Article 1 - Lubricating Oil
§ 27-57-13. Monthly report and remittance

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.
The monthly report of the Class A distributor shall be prepared and filed with the commission on forms prescribed by the commission, or such Class A distributor may, with the approval of the commission, furnish the required information on machine-prepared schedules setting out such information as is prescribed on the forms furnished by the commission. Such monthly reports shall be signed by the Class A distributor in person or by his duly authorized agent and shall contain a declaration that the statements contained therein are true and are made under penalty of perjury.

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