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    • Legislation USA
    • Mississippi Code
    • Title 27 - Taxation and Finance
    • Chapter 59 - Liquefied Compressed Gas Tax
    • Article 3 - User Tax
    • § 27-59-301. Administration of article

    Mississippi Code
    Article 3 - User Tax
    § 27-59-301. Administration of article

    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.

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    Structure Mississippi Code

    Mississippi Code

    Title 27 - Taxation and Finance

    Chapter 59 - Liquefied Compressed Gas Tax

    Article 3 - User Tax

    § 27-59-301. Administration of article

    § 27-59-303. Definitions

    § 27-59-305. Issuance and revocation of permits

    § 27-59-307. Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes

    § 27-59-309. Exemptions

    § 27-59-311. Payment of tax; filing of reports

    § 27-59-313. Administrative provisions of sales tax law incorporated into article

    § 27-59-315. Retention of records; statute of limitations for actions by state for recovery of additional amounts

    § 27-59-319. Refund of taxes erroneously or illegally collected

    § 27-59-323. Exchange of information with other states

    § 27-59-325. Rules and regulations

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