In order to carry out the purpose of this chapter, the commission is hereby authorized and empowered to promulgate and enforce reasonable rules and regulations, and establish standards for the determination of the number of miles which a gallon of gasoline, diesel fuel, or kerosene would propel the different types and weights of vehicles. In order to carry out the purposes of this chapter, the commission is further authorized and empowered to determine and establish, from the best information obtainable, the average number of miles which each type or kind of fuel will propel each type or class of vehicle.
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