There is a newer version of the Mississippi Code
2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
Article 7 - Special Fuel Tax
- § 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 Repealed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 Repealed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
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