27-61-12 - Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk. - Mississippi Statutes

§ 27-61-12. Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk.
 

The payment of taxes levied in Sections 27-55-11 and 27-59-11, Mississippi Code of 1972, and Sections 27-55-519 and 27-55-521, on gasoline, special fuel, diesel fuel and compressed gas purchased in bulk quantities from a distributor shall be evidenced by invoices showing the quantity of fuel purchased, the type of fuel, the tax rate, the date of the purchase, the purchaser's name and address, and any other information the commission deems necessary for the administration of this chapter. The person withdrawing fuel from bulk storage facilities shall maintain the following records for each withdrawal. 
 

(a) The date the fuel is withdrawn. 

(b) The number of gallons. 

(c) The fuel type. 

(d) The company unit number, or the motor vehicle license plate number and state. 
 

The payment of the aforesaid taxes on gasoline, special fuel, diesel fuel and compressed gas purchased from a distributor or retail dealer and placed in the fuel tank of a motor vehicle shall be evidenced by invoices showing: 

(a) The date of sale. 

(b) The name and station address of the vendor (printed or with credit card imprint). 

(c) The name and address of the purchaser or permittee. 

(d) The number of gallons sold. 

(e) The signature of the purchaser. 

(f) The company unit number, or the motor vehicle license plate number and state. 
 

The invoice must be in triplicate except in cases of credit card purchases. Invoices omitting any of the aforesaid items are not acceptable as proof of purchasing fuel in this state. 
 

When the sale of fuel is through an automated method whereby the purchase is automatically applied to the purchaser's account and a single invoice is issued for multiple purchases, such invoice is acceptable as proof of purchasing fuel in this state. 
 

In cases of a lessee/lessor agreement, invoices will be accepted in either name, provided a legal connection can be made to the reporting party. When the lessor is the reporting party and the lessee is fueling the motor vehicle from his own tax-paid bulk storage facility, the lessee must furnish the following documentation for each instance tax-paid fuel is placed in the motor vehicle: 

(a) The date the fuel was withdrawn from the bulk storage facility. 

(b) The number of gallons. 

(c) The fuel type. 

(d) The company unit number, or the motor vehicle license plate number and state. 
 

The commission is hereby authorized and empowered to change, by regulation, the requirements, contents and specifications of the aforesaid invoices when such change is deemed necessary for the administration of this chapter or to achieve uniformity among the states with respect to fuel purchase invoices. 
 

Sources: Laws,  1988, ch. 465, § 5; Laws, 1999, ch. 461, § 42, eff from and after July 1, 1999.