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2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX
§ 27-61-1 - Purpose and administration of chapter

MS Code § 27-61-1 (2015) What's This?

The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.

The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.

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