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Article 1 - Gasoline Tax
§ 27-55-1. Administration of article - The Department of Revenue, hereinafter called the commission or the...
§ 27-55-3. Purpose of article - It is declared to be the purpose and intention of...
§ 27-55-5. Definitions - The words, terms and phrases as used in this article...
§ 27-55-7. Application for permit; bond - Before any person shall engage in business as a distributor...
§ 27-55-9. Permit; revocation; injunction - If the commission approves the application and bond it shall...
§ 27-55-11. Excise tax on gasoline and blend stock - Any person in business as a distributor of gasoline or...
§ 27-55-13. Monthly report and remittances - For the purpose of determining the amount of his liability...
§ 27-55-15. Report from person not bonded as distributor of gasoline - Every person, other than a bonded distributor of gasoline, who...
§ 27-55-19. Gasoline taxes; exemptions - There shall not be included in the measure of the...
§ 27-55-21. Refund gasoline dealer - Any person desiring to sell refund gasoline shall file an...
§ 27-55-23. Gasoline tax refunds; non-highway use - Any person who shall purchase and use gasoline other than...
§ 27-55-27. Gasoline tax refunds; losses - When gasoline is lost or destroyed in quantities of seven...
§ 27-55-29. Administration, enforcement and penalties - All administrative provisions of the Mississippi Sales Tax Law, including...
§ 27-55-33. Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service - Every common or contract carrier transporting gasoline by whatever means,...
§ 27-55-35. Metering requirements - A gallonage measuring meter shall be installed on each pipeline...
§ 27-55-37. Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts - Each distributor of gasoline shall maintain and keep for a...
§ 27-55-39. Right to inspection - The commissioner and his agents and employees shall have full...
§ 27-55-43. Commission to institute proceedings; sequestration - The commission is hereby authorized and empowered to institute legal...
§ 27-55-45. Refund of taxes erroneously or illegally collected - In the event that any taxes or penalties imposed by...
§ 27-55-47. Funds placed in depositories - All funds collected by the State Tax Commission under the...
§ 27-55-49. Exchange of information with other states - The commission may provide any department or agency of any...
§ 27-55-53. Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties - Every person hauling, transporting or conveying more than fifty (50)...
§ 27-55-57. Stop at inspection station - Every person who shall haul, transport, or convey more than...
§ 27-55-59. Wartime provisions - The comptroller is hereby authorized and empowered, with the approval...
§ 27-55-63. Authority to make rules and regulations - The comptroller is hereby given power and authority to make...
§ 27-55-65. Effect of prior law - This article shall not release or relinquish any liability or...
Article 7 - Special Fuel Tax
§ 27-55-503. Purpose of article - It is declared to be the purpose and intention of...
§ 27-55-505. Definitions - The words, terms and phrases as used in this article...
§ 27-55-507. Distributor permit; application; bond - Before any person shall engage in business as a distributor...
§ 27-55-509. Distributor permit; penalties for operating without - Any person engaging in business as a distributor of special...
§ 27-55-511. Distributor permit; revocation - If the commission approves the application and bond, it shall...
§ 27-55-515. Marine diesel fuel or kerosene permit - Before any person shall purchase and store diesel fuel or...
§ 27-55-517. Regulation of the sale of dyed diesel fuel - The commission may adopt rules and regulations allowing retail dealers...
§ 27-55-519. Excise tax on special fuel - The excise tax shall become due and payable when:
§ 27-55-523. Monthly report and remittance - For the purpose of determining the amount of his liability...
§ 27-55-525. Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors - Every person, other than a bonded distributor of special fuel,...
§ 27-55-531. Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes - The commission, in its discretion, may promulgate rules setting forth...
§ 27-55-535. Special fuel tax refunds; losses - When special fuel is lost or destroyed in quantities of...
§ 27-55-537. Administration, enforcement and penalties - All administrative provisions of the Mississippi Sales Tax Law, including...
§ 27-55-539. Use of dyed diesel fuel in motor vehicle - It shall be unlawful to use dyed diesel fuel or...
§ 27-55-541. Transportation reports - Every common or contract carrier transporting special fuel, by whatever...
§ 27-55-543. Metering requirements - A gallonage measuring meter shall be installed on each pipeline...
§ 27-55-545. Retention of records by distributors of special fuel and other persons; statute of limitations for actions by state for recovery of additional amounts - Each distributor of special fuel shall maintain and keep for...
§ 27-55-547. Right to inspection - The commissioner and his agents and employees shall have full...
§ 27-55-551. Commission to institute proceedings; sequestration; lien; seizure - The commission is hereby authorized and empowered to institute legal...
§ 27-55-553. Refund of taxes erroneously or illegally collected - In the event that any taxes or penalties imposed by...
§ 27-55-555. Funds placed in depositories - All funds collected by the commission under provisions of this...
§ 27-55-557. Exchange of information with other states - The commission may provide any department or agency of any...
§ 27-55-559. Evidence of product transported; unlawful for carriers or transporters to divert special fuel shipments to a destination other than the destination on the manifest or bill of lading; notice of intent to import special fuel; penalties - Every person hauling, transporting or conveying more than five hundred...
§ 27-55-561. Apportionment of tax - The amount received on special fuel as defined in this...
§ 27-55-563. Authority to make rules and regulations - The commission is hereby given power and authority to make...
§ 27-55-565. Effect of prior law - This article shall not release or relinquish any liability or...
§ 27-55-569. Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties - In addition to any other penalty authorized by law, any...