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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
Article 7 - Special Fuel Tax
§ 27-55-515. Marine diesel fuel or kerosene permit
Universal Citation: MS Code § 27-55-515 (2017)
Before any person shall purchase and store diesel fuel or kerosene in marine storage, dockside storage or in barges for sale or delivery to boats, such person shall make application to the commission for a marine diesel fuel or kerosene permit. If the commission approves the application, it shall issue a permit authorizing the applicant to engage in business as a marine diesel fuel or kerosene dealer, and said permit shall not be assignable or otherwise transferable.
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