The commission may, provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of lubricating oil by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any demographic information it may have relative to distributors of lubricating oil. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
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