STATE STATUTES & CODES

MISSISSIPPI STATUTES AND CODES

Chapter 55 - Gasoline and Motor Fuel Taxes.

• 27-55-1 - Administration of article.
• 27-55-3 - Purpose of article.
• 27-55-5 - Definitions.
• 27-55-7 - Application for permit; bond.
• 27-55-9 - Permit; revocation; injunction.
• 27-55-11 - Excise tax on gasoline and blend stock.
• 27-55-12 - Exemption from excise taxes on gasoline, diesel fuel and compressed gas.
• 27-55-13 - Monthly report and remittances.
• 27-55-15 - Report from person not bonded as distributor of gasoline.
• 27-55-17 - Repealed.
• 27-55-19 - Gasoline taxes; exemptions.
• 27-55-21 - Refund gasoline dealer.
• 27-55-23 - Gasoline tax refunds; non-highway use.
• 27-55-25 - Repealed.
• 27-55-27 - Gasoline tax refunds; losses.
• 27-55-29 - Administration, enforcement and penalties.
• 27-55-31 - Repealed.
• 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
• 27-55-35 - Metering requirements.
• 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.
• 27-55-39 - Right to inspection.
• 27-55-41 - Repealed.
• 27-55-43 - Commission to institute proceedings; sequestration.
• 27-55-45 - Refund of taxes erroneously or illegally collected.
• 27-55-47 - Funds placed in depositories.
• 27-55-49 - Exchange of information with other states.
• 27-55-51 - Repealed.
• 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
• 27-55-55 - Repealed.
• 27-55-57 - Stop at inspection station.
• 27-55-59 - Wartime provisions.
• 27-55-61 - Repealed.
• 27-55-63 - Authority to make rules and regulations.
• 27-55-65 - Effect of prior law.
• 27-55-301 - through 27-55-309. Repealed.
• 27-55-311 - Repealed.
• 27-55-313 - and 27-55-315. Repealed.
• 27-55-317 - Repealed.
• 27-55-319 - Repealed.
• 27-55-321 - Repealed.
• 27-55-323 - Repealed.
• 27-55-325 - Repealed.
• 27-55-327 - through 27-55-331. Repealed.
• 27-55-333 - Repealed.
• 27-55-335 - through 27-55-347. Repealed.
• 27-55-349 - Repealed.
• 27-55-351 - Repealed.
• 27-55-353 - Repealed.
• 27-55-355 - Repealed.
• 27-55-357 - Repealed.
• 27-55-359 - and 27-55-361. Repealed.
• 27-55-401 - Repealed.
• 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; notic
• 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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