Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by persons who have furnished bonds and obtained interstate fuel use permits under the provisions of interstate carriers as now or hereafter amended. Provided, however, nothing in this section shall be construed to exempt any such vehicles from liability for privilege taxes upon the fuel used in such vehicles.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 59 - Liquefied Compressed Gas Tax
Article 1 - General Provisions
§ 27-59-1. Administration of chapter
§ 27-59-7. Distributor permit; application; bond
§ 27-59-9. Distributor permit; revocation; injunction
§ 27-59-13. Monthly report and remittance
§ 27-59-17. Power of motor vehicle comptroller to cancel permits
§ 27-59-23. Noncompliance punishable by injunction against doing business
§ 27-59-31. Penalty for operating without compressed gas user's decal
§ 27-59-33. Annual reports of Class II and Class III users
§ 27-59-37. Administration and enforcement
§ 27-59-41. Right to inspection
§ 27-59-45. Commission to institute proceedings; sequestration; lien; seizure
§ 27-59-47. Refund of taxes erroneously or illegally collected
§ 27-59-51. Funds placed in depositories
§ 27-59-53. Exchange of information with other states