Except as otherwise provided in Section 31-17-127, the amount received from lubricating oil excise tax, as defined in this article, shall be deposited by the commission, in the State Treasury to the credit of the State Highway Fund, and until the date specified in Section 65-39-35, such amount shall be used for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.
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