Mississippi Code
Title 27 - Taxation and Finance
Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax

§ 27-61-1. Purpose and administration of chapter - The purpose of this chapter is to insure that all...

§ 27-61-3. Definitions - When used in this chapter, the following words and phrases...

§ 27-61-5. Levy of tax - There is hereby levied and imposed, a privilege tax as...

§ 27-61-7. Tax accrual and liability; manner of payment - The liability for the tax levied and imposed by this...

§ 27-61-8. Waiver of taxes and fees when vehicle operated in response to emergency - The commission is hereby authorized and empowered, in its discretion,...

§ 27-61-11. Reports and remittance; timely filing of reports and payments - The permittee shall file a quarterly fuel use report for...

§ 27-61-12. Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk - The payment of taxes levied in Sections 27-55-11 and 27-59-11,...

§ 27-61-13. Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement - If the quarterly report filed by any permittee as provided...

§ 27-61-15. Records - Each permittee, owner or operator liable for tax under this...

§ 27-61-19. Rules and regulations; forms - The commission is authorized to prescribe any form, receipt or...

§ 27-61-20. Motor fuel tax agreements with other states - The commission, in its discretion, may enter into the International...

§ 27-61-23. Basis for determination of tax - In order to carry out the purpose of this chapter,...

§ 27-61-25. Distribution of proceeds of tax and permit fees - All proceeds of the tax and permit fees, collected under...

§ 27-61-27. Reciprocal agreements - All reciprocal agreements entered into by the commission under the...

§ 27-61-29. Temporary permits - Whenever, for any reason, the commission shall cancel the reciprocity...

§ 27-61-33. Credit or refund for erroneously or illegally collected taxes or penalties - In the event that any taxes or penalties imposed by...