Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Mississippi
/
Title 27 - Taxation and Fin...
/
Chapter 55 - Gasoline and M...
/
Article 1 - Gasoline Tax.
Article 1 - Gasoline Tax.
§ 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
§ 27-55-19. Gasoline taxes; exemptions
§ 27-55-21. Refund gasoline dealer
§ 27-55-23. Gasoline tax refunds; non-highway use
§ 27-55-27. Gasoline tax refunds; losses
§ 27-55-29. Administration, enforcement and penalties
§ 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
§ 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
§ 27-55-43. 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
§ 27-55-53. 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
§ 27-55-57. Stop at inspection station
§ 27-55-59. Wartime provisions
§ 27-55-63. Authority to make rules and regulations
§ 27-55-65. Effect of prior law