Mississippi Code
Chapter 59 - Liquefied Compressed Gas Tax
Article 3 - User Tax

§ 27-59-301. Administration of article - The Department of Revenue, hereinafter called the commission or the...

§ 27-59-303. Definitions - The words, terms and phrases as used in this article...

§ 27-59-305. Issuance and revocation of permits - Any person subject to the tax imposed by this article...

§ 27-59-307. Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes - There is hereby levied and imposed a tax at a...

§ 27-59-309. Exemptions - The United States government, the State of Mississippi and all...

§ 27-59-311. Payment of tax; filing of reports - The tax levied in this article shall become due and...

§ 27-59-313. Administrative provisions of sales tax law incorporated into article - All administrative provisions of the Mississippi Sales Tax Law, including...

§ 27-59-315. Retention of records; statute of limitations for actions by state for recovery of additional amounts - Each person liable for the tax under this article shall...

§ 27-59-319. Refund of taxes erroneously or illegally collected - In the event that any taxes or penalties imposed by...

§ 27-59-323. Exchange of information with other states - The commission shall, upon request received from officials entrusted with...

§ 27-59-325. Rules and regulations - The commission is hereby authorized and empowered to adopt and...