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Article 1 - General Provisions
§ 27-59-1. Administration of chapter - The Department of Revenue, hereinafter called the "commission" or the...
§ 27-59-3. Definitions - The words, terms and phrases as used in this chapter...
§ 27-59-7. Distributor permit; application; bond - Before any person shall engage in business as a distributor...
§ 27-59-9. Distributor permit; revocation; injunction - If the commission approves the application and bond, it shall...
§ 27-59-11. Levy of tax - The tax levied herein shall become due and payable when:
§ 27-59-12. Exemptions - There shall not be included in the measure of the...
§ 27-59-13. Monthly report and remittance - The excise taxes levied in this chapter shall become due...
§ 27-59-17. Power of motor vehicle comptroller to cancel permits - If a permittee shall at any time file a false...
§ 27-59-23. Noncompliance punishable by injunction against doing business - When any distributor or other person shall fail to submit...
§ 27-59-25. Retention of records by distributors and other persons; statute of limitations for actions by state to recover additional amounts - Each distributor of compressed gas shall maintain and keep for...
§ 27-59-31. Penalty for operating without compressed gas user's decal - No person shall operate or cause to be operated, upon...
§ 27-59-33. Annual reports of Class II and Class III users - Each person to whom a Class II or Class III...
§ 27-59-35. Refunds - If a motor vehicle on which the annual privilege tax...
§ 27-59-37. Administration and enforcement - All administrative provisions of the Mississippi Sales Tax Law, including...
§ 27-59-39. Exemptions - Nothing in this chapter shall be construed to apply to...
§ 27-59-41. Right to inspection - The commission shall have full access, ingress, and egress at...
§ 27-59-45. Commission to institute proceedings; sequestration; lien; seizure - The commission is hereby authorized and empowered to institute legal...
§ 27-59-47. Refund of taxes erroneously or illegally collected - In the event that any taxes, permit fees or penalties...
§ 27-59-51. Funds placed in depositories - All funds collected by the commission under the provisions of...
§ 27-59-53. Exchange of information with other states - The commission may provide any department or agency of any...
§ 27-59-57. Authority to make rules and regulations - The comptroller is hereby given power and authority to make...
§ 27-59-59. Effect of prior law - This chapter shall not release or relinquish any liability or...
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...