PocketLaw | Mississippi Code | Special Fuel Tax

Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors

Section
27-55-527

Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel

Section
27-55-535

Special fuel tax refunds; losses

Section
27-55-537

Administration, enforcement and penalties

Section
27-55-539

Use of dyed diesel fuel in motor vehicle

Section
27-55-541

Transportation reports

Section
27-55-543

Metering requirements

Section
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

Section
27-55-547

Right to inspection

Section
27-55-549

Repealed

Section
27-55-551

Commission to institute proceedings; sequestration; lien; seizure

Section
27-55-553

Refund of taxes erroneously or illegally collected

Section
27-55-555

Funds placed in depositories

Section
27-55-557

Exchange of information with other states

Section
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

Section
27-55-561

Apportionment of tax

Section
27-55-563

Authority to make rules and regulations

Section
27-55-565

Effect of prior law

Section
27-55-567

Tax on undyed diesel fuel held in storage

Section
27-55-569

Special Fuel Tax

Checkout our iOS App for a better way to browser and research.

Administration of article

Purpose of article

Definitions

Distributor permit; application; bond

Distributor permit; penalties for operating without

Distributor permit; revocation

Adoption of rules and regulations for issuance of permits

Marine diesel fuel or kerosene permit

Regulation of the sale of dyed diesel fuel

Excise tax on special fuel

Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519

Monthly report and remittance

Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors

Special fuel taxes; exemptions and allowances

Repealed

Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes

Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel

Special fuel tax refunds; losses

Administration, enforcement and penalties

Use of dyed diesel fuel in motor vehicle

Transportation reports

Metering requirements

Retention of records by distributors of special fuel and other persons; statute of limitations for actions by state for recovery of additional amounts

Right to inspection

Repealed

Commission to institute proceedings; sequestration; lien; seizure

Refund of taxes erroneously or illegally collected

Funds placed in depositories

Exchange of information with other states

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

Apportionment of tax

Authority to make rules and regulations

Effect of prior law

Tax on undyed diesel fuel held in storage

Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties