The commission is authorized to prescribe any form, receipt or report that may be deemed necessary for the administration of this chapter. The commission is hereby authorized and empowered to adopt and promulgate rules and regulations looking toward 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 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