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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 55 - Gasoline and Motor Fuel Taxes
Article 7 - Special Fuel Tax
§ 27-55-533. Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel
Universal Citation: MS Code § 27-55-533 (2017)
- (1) When gasoline and special fuel on which the tax has been paid are accidentally mixed, the distributor of special fuel or other person owning such mixture may claim credit for the gasoline tax and/or special fuel tax on the gasoline and special fuel constituting such mixture.
- (2) When dyed special fuel and undyed special fuel are accidentally mixed and the mixture is converted to nonhighway use special fuel, the distributor of special fuel or other person owning such mixture may claim credit for any taxes exceeding Five and Three-fourths Cents (5.75 cent(s) ) per gallon which have been paid on such mixture.
- (3) Proof satisfactory to the commission must be submitted with any claim for credit made pursuant to this section or the claim will be disallowed.
- (4) The special fuels distributor or other person owning a mixture described in this section shall notify the commission immediately after gaining knowledge of such mixture.
- (5) Upon receipt of the claim for credit, the commission shall determine the amount of refund or tax credit due the claimant and, in the case of a refund, the amount shall be refunded as provided in Section 27-55-19, Mississippi Code of 1972.
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