Chapter

Gasoline and Motor Fuel Taxes

Miss. Code Ann. § 27-55-1— Administration of article
Miss. Code Ann. § 27-55-3— Purpose of article
Miss. Code Ann. § 27-55-5— Definitions
Miss. Code Ann. § 27-55-7— Application for permit; bond
Miss. Code Ann. § 27-55-9— Permit; revocation; injunction
Miss. Code Ann. § 27-55-11— Excise tax on gasoline and blend stock
Miss. Code Ann. § 27-55-12— Exemption from excise taxes on gasoline, diesel fuel and compressed gas
Miss. Code Ann. § 27-55-13— Monthly report and remittances
Miss. Code Ann. § 27-55-15— Report from person not bonded as distributor of gasoline
Miss. Code Ann. § 27-55-17— Repealed
Miss. Code Ann. § 27-55-19— Gasoline taxes; exemptions
Miss. Code Ann. § 27-55-21— Refund gasoline dealer
Miss. Code Ann. § 27-55-23— Gasoline tax refunds; non-highway use
Miss. Code Ann. § 27-55-25— Repealed
Miss. Code Ann. § 27-55-27— Gasoline tax refunds; losses
Miss. Code Ann. § 27-55-29— Administration, enforcement and penalties
Miss. Code Ann. § 27-55-31— Repealed
Miss. Code Ann. § 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
Miss. Code Ann. § 27-55-35— Metering requirements
Miss. Code Ann. § 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
Miss. Code Ann. § 27-55-39— Right to inspection
Miss. Code Ann. § 27-55-41— Repealed
Miss. Code Ann. § 27-55-43— Commission to institute proceedings; sequestration
Miss. Code Ann. § 27-55-45— Refund of taxes erroneously or illegally collected
Miss. Code Ann. § 27-55-47— Funds placed in depositories
Miss. Code Ann. § 27-55-49— Exchange of information with other states
Miss. Code Ann. § 27-55-51— Repealed
Miss. Code Ann. § 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
Miss. Code Ann. § 27-55-55— Repealed
Miss. Code Ann. § 27-55-57— Stop at inspection station
Miss. Code Ann. § 27-55-59— Wartime provisions
Miss. Code Ann. § 27-55-61— Repealed
Miss. Code Ann. § 27-55-63— Authority to make rules and regulations
Miss. Code Ann. § 27-55-65— Effect of prior law
Miss. Code Ann. § 27-55-301— §§ 27-55-301 through 27-55-309. Repealed
Miss. Code Ann. § 27-55-311— Repealed
Miss. Code Ann. § 27-55-313— §§ 27-55-313 and 27-55-315. Repealed
Miss. Code Ann. § 27-55-317— Repealed
Miss. Code Ann. § 27-55-319— Repealed
Miss. Code Ann. § 27-55-321— Repealed
Miss. Code Ann. § 27-55-323— Repealed
Miss. Code Ann. § 27-55-325— Repealed
Miss. Code Ann. § 27-55-327— §§ 27-55-327 through 27-55-331. Repealed
Miss. Code Ann. § 27-55-333— Repealed
Miss. Code Ann. § 27-55-335— §§ 27-55-335 through 27-55-347. Repealed
Miss. Code Ann. § 27-55-349— Repealed
Miss. Code Ann. § 27-55-351— Repealed
Miss. Code Ann. § 27-55-353— Repealed
Miss. Code Ann. § 27-55-355— Repealed
Miss. Code Ann. § 27-55-357— Repealed
Miss. Code Ann. § 27-55-359— §§ 27-55-359 and 27-55-361. Repealed
Miss. Code Ann. § 27-55-401— Repealed
Miss. Code Ann. § 27-55-501— Administration of article
Miss. Code Ann. § 27-55-503— Purpose of article
Miss. Code Ann. § 27-55-505— Definitions
Miss. Code Ann. § 27-55-507— Distributor permit; application; bond
Miss. Code Ann. § 27-55-509— Distributor permit; penalties for operating without
Miss. Code Ann. § 27-55-511— Distributor permit; revocation
Miss. Code Ann. § 27-55-513— Adoption of rules and regulations for issuance of permits
Miss. Code Ann. § 27-55-515— Marine diesel fuel or kerosene permit
Miss. Code Ann. § 27-55-517— Regulation of the sale of dyed diesel fuel
Miss. Code Ann. § 27-55-519— Excise tax on special fuel
Miss. Code Ann. § 27-55-521— Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519
Miss. Code Ann. § 27-55-523— Monthly report and remittance
Miss. Code Ann. § 27-55-525— Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors
Miss. Code Ann. § 27-55-527— Special fuel taxes; exemptions and allowances
Miss. Code Ann. § 27-55-529— Repealed
Miss. Code Ann. § 27-55-531— Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes
Miss. Code Ann. § 27-55-533— Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel
Miss. Code Ann. § 27-55-535— Special fuel tax refunds; losses
Miss. Code Ann. § 27-55-537— Administration, enforcement and penalties
Miss. Code Ann. § 27-55-539— Use of dyed diesel fuel in motor vehicle
Miss. Code Ann. § 27-55-541— Transportation reports
Miss. Code Ann. § 27-55-543— Metering requirements
Miss. Code Ann. § 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
Miss. Code Ann. § 27-55-547— Right to inspection
Miss. Code Ann. § 27-55-549— Repealed
Miss. Code Ann. § 27-55-551— Commission to institute proceedings; sequestration; lien; seizure
Miss. Code Ann. § 27-55-553— Refund of taxes erroneously or illegally collected
Miss. Code Ann. § 27-55-555— Funds placed in depositories
Miss. Code Ann. § 27-55-557— Exchange of information with other states
Miss. Code Ann. § 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
Miss. Code Ann. § 27-55-561— Apportionment of tax
Miss. Code Ann. § 27-55-563— Authority to make rules and regulations
Miss. Code Ann. § 27-55-565— Effect of prior law
Miss. Code Ann. § 27-55-567— Tax on undyed diesel fuel held in storage
Miss. Code Ann. § 27-55-569— Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties