The commission is hereby authorized and empowered to adopt and promulgate rules and regulations with reference to the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 59 - Liquefied Compressed Gas Tax
§ 27-59-301. Administration of article
§ 27-59-305. Issuance and revocation of permits
§ 27-59-307. Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes
§ 27-59-311. Payment of tax; filing of reports
§ 27-59-313. Administrative provisions of sales tax law incorporated into article
§ 27-59-319. Refund of taxes erroneously or illegally collected