There is a newer version of the Mississippi Code
2010 Mississippi Code
TITLE 27 - TAXATION AND FINANCE
Chapter 55 - Gasoline and Motor Fuel Taxes.
- 27-55-1 - Administration of article.
- 27-55-3 - Purpose of article.
- 27-55-5 - Definitions.
- 27-55-7 - Application for permit; bond.
- 27-55-9 - Permit; revocation; injunction.
- 27-55-11 - Excise tax on gasoline and blend stock.
- 27-55-12 - Exemption from excise taxes on gasoline, diesel fuel and compressed gas.
- 27-55-13 - Monthly report and remittances.
- 27-55-15 - Report from person not bonded as distributor of gasoline.
- 27-55-17 - Repealed.
- 27-55-19 - Gasoline taxes; exemptions.
- 27-55-21 - Refund gasoline dealer.
- 27-55-23 - Gasoline tax refunds; non-highway use.
- 27-55-25 - Repealed.
- 27-55-27 - Gasoline tax refunds; losses.
- 27-55-29 - Administration, enforcement and penalties.
- 27-55-31 - Repealed.
- 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.
- 27-55-35 - Metering requirements.
- 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.
- 27-55-39 - Right to inspection.
- 27-55-41 - Repealed.
- 27-55-43 - Commission to institute proceedings; sequestration.
- 27-55-45 - Refund of taxes erroneously or illegally collected.
- 27-55-47 - Funds placed in depositories.
- 27-55-49 - Exchange of information with other states.
- 27-55-51 - Repealed.
- 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.
- 27-55-55 - Repealed.
- 27-55-57 - Stop at inspection station.
- 27-55-59 - Wartime provisions.
- 27-55-61 - Repealed.
- 27-55-63 - Authority to make rules and regulations.
- 27-55-65 - Effect of prior law.
- 27-55-301 - through 27-55-309. Repealed.
- 27-55-311 - Repealed.
- 27-55-313 - and 27-55-315. Repealed.
- 27-55-317 - Repealed.
- 27-55-319 - Repealed.
- 27-55-321 - Repealed.
- 27-55-323 - Repealed.
- 27-55-325 - Repealed.
- 27-55-327 - through 27-55-331. Repealed.
- 27-55-333 - Repealed.
- 27-55-335 - through 27-55-347. Repealed.
- 27-55-349 - Repealed.
- 27-55-351 - Repealed.
- 27-55-353 - Repealed.
- 27-55-355 - Repealed.
- 27-55-357 - Repealed.
- 27-55-359 - and 27-55-361. Repealed.
- 27-55-401 - Repealed.
- 27-55-501 - Administration of article.
- 27-55-503 - Purpose of article.
- 27-55-505 - Definitions.
- 27-55-507 - Distributor permit; application; bond.
- 27-55-509 - Distributor permit; penalties for operating without.
- 27-55-511 - Distributor permit; revocation.
- 27-55-513 - Adoption of rules and regulations for issuance of permits.
- 27-55-515 - Marine diesel fuel or kerosene permit.
- 27-55-517 - Regulation of the sale of dyed diesel fuel.
- 27-55-519 - Excise tax on special fuel.
- 27-55-521 - Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519.
- 27-55-523 - Monthly report and remittance.
- 27-55-525 - Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors.
- 27-55-527 - Special fuel taxes; exemptions and allowances.
- 27-55-529 - Repealed.
- 27-55-531 - Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes.
- 27-55-533 - Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel.
- 27-55-535 - Special fuel tax refunds; losses.
- 27-55-537 - Administration, enforcement and penalties.
- 27-55-539 - Use of dyed diesel fuel in motor vehicle.
- 27-55-541 - Transportation reports.
- 27-55-543 - Metering requirements.
- 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.
- 27-55-547 - Right to inspection.
- 27-55-549 - Repealed.
- 27-55-551 - Commission to institute proceedings; sequestration; lien; seizure.
- 27-55-553 - Refund of taxes erroneously or illegally collected.
- 27-55-555 - Funds placed in depositories.
- 27-55-557 - Exchange of information with other states.
- 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.
- 27-55-561 - Apportionment of tax.
- 27-55-563 - Authority to make rules and regulations.
- 27-55-565 - Effect of prior law.
- 27-55-567 - Tax on undyed diesel fuel held in storage.
- 27-55-569 - Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties.
Disclaimer: These codes may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.