The commission is hereby authorized and empowered, in its discretion, to waive the taxes and fees set forth in Sections 27-61-5 and 27-61-7 when motor vehicles are operated on the highways of this state in response to an emergency, a major disaster, or the threat of a major disaster.
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