This article shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 588, Laws of 1966, as they existed before January 1, 1970, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on lubricating oil received, sold, distributed or used by bonded distributors or other persons before January 1, 1970. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.
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