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Article 1 - Lubricating Oil
§ 27-57-1. Administration of article - The Department of Revenue, hereinafter called the "commission" or the...
§ 27-57-3. Purpose of article - It is declared to be the purpose and intention of...
§ 27-57-5. Definitions - The words, terms and phrases as used in this article...
§ 27-57-7. Distributor; application for permit; bond - Before any person shall engage in business as a Class...
§ 27-57-9. Distributor; revocation of permit; injunction - If the commission approves the application and bond, it shall...
§ 27-57-11. Excise tax on lubricating oil - Any person who is engaged in business as a Class...
§ 27-57-13. Monthly report and remittance - Reports and payments sent to the commission by mail must...
§ 27-57-15. Report from person not bonded as distributor - Any person, other than a bonded distributor, who shall purchase,...
§ 27-57-19. Lubricating oil tax; refunds - When lubricating oil is lost or destroyed in quantities of...
§ 27-57-21. Administration and enforcement - All administrative provisions of the Mississippi Sales Tax Law, including...
§ 27-57-25. Retention of records by distributors and other persons; statute of limitations for actions by state for recovery of additional amounts - Each distributor shall maintain and keep for a period of...
§ 27-57-27. Right to inspection - The commissioner and his agents and employees shall have full...
§ 27-57-31. Commission to institute proceedings; sequestration; lien; seizure - The commission is hereby authorized and empowered to institute legal...
§ 27-57-33. Refund of taxes erroneously or illegally collected - In the event that any taxes or penalties imposed by...
§ 27-57-35. Funds placed in depositories - All funds collected by the commission under provisions of this...
§ 27-57-37. Deposit of tax receipts - Except as otherwise provided in Section 31-17-127, the amount received...
§ 27-57-39. Exchange of information with other states - The commission may, provide any department or agency of any...
§ 27-57-41. Evidence of product transported; inspections - Every person hauling, transporting, or conveying more than six (6)...
§ 27-57-43. Authority to make rules and regulations - The comptroller is hereby given power and authority to make...
§ 27-57-45. Effect of prior law - This article shall not release or relinquish any liability or...