The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.
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 chapter.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax
§ 27-61-1. Purpose and administration of chapter
§ 27-61-7. Tax accrual and liability; manner of payment
§ 27-61-8. Waiver of taxes and fees when vehicle operated in response to emergency
§ 27-61-11. Reports and remittance; timely filing of reports and payments
§ 27-61-19. Rules and regulations; forms
§ 27-61-20. Motor fuel tax agreements with other states
§ 27-61-23. Basis for determination of tax
§ 27-61-25. Distribution of proceeds of tax and permit fees
§ 27-61-27. Reciprocal agreements
§ 27-61-33. Credit or refund for erroneously or illegally collected taxes or penalties