reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-301 - through 27-57-309 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-301. [Codes, 1942, § 10078-101; Laws, 1969 Ex Sess, ch. 57, § 1; Laws, 1981, ch. 468, § 38, eff. 7/1/1981] § 27-57-303. [Codes, 1942, § 10078-120; Laws, 1969 Ex Sess, ch. 57, § 20, eff. 1/1/1970] § 27-57-305. [Codes, 1942, § 10078-102; Laws, 1969 Ex Sess, ch. 57, § 2; Laws, 1974, ch. 472, § 1; Laws, 1982, chs. 410, § 1; 438, § 7; Laws, 1992, ch. 413, § 1; Laws, 1996, ch. 306, § 6; Laws, 1998, ch. 457, § 5, eff. 3/23/1998] § 27-57-307. [Codes, 1942, § 10078-103; Laws, 1969 Ex Sess, ch. 57, § 3; Laws, 1981, ch. 468, § 39, eff. 7/1/1981] § 27-57-309. [Codes, 1942, § 10078-104; Laws, 1969 Ex Sess, ch. 57, § 4; Laws, 1981, ch. 468, § 40, eff. 7/1/1981]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-311 - [Repealed]

Repealed by Laws, 1995, ch. 364, § 6, eff. 7/1/1995.
Codes, 1942, § 10078-105; Laws, 1969 Ex Sess, ch. 57, § 5; 1974, ch. 472, § 2; 1981, ch. 468, § 41; 1982, ch. 438, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-313 - through 27-57-319 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-313. [Codes, 1942, § 10078-106; Laws, 1969 Ex Sess, ch. 57, § 6; Laws, 1982, ch. 438, § 9, eff. 7/1/1982] § 27-57-315. [Codes, 1942, § 10078-107; Laws, 1969 Ex Sess, ch. 57, § 7; Laws, 1970, ch. 275, § 1; Laws, 1974, ch. 479; Laws, 1981, ch. 468, § 42; Laws, 1982, chs. 410, § 2; 438, § 10; Laws, 1987, ch. 322, § 14; Laws, 1995, ch. 364, § 3, eff. 7/1/1995] § 27-57-317. [Codes, 1942, § 10078-108; Laws, 1969 Ex Sess, ch. 57, § 8; Laws, 1981, ch. 468, § 43; Laws, 1996, ch. 306, § 7; Laws, 1998, ch. 457, § 6, eff. 3/23/1998] § 27-57-319. [Codes, 1942, § 10078-109; Laws, 1969 Ex Sess, ch. 57, § 9, eff. 1/1/1970]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-321 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 21, eff. 7/1/1982.
Codes, 1942, § 10078-110; Laws, 1969 Ex Sess, ch. 57, § 10; 1981, ch. 468, § 44.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-323 - [Repealed]

Repealed by Laws, 1982, chs. 410, § 19; 438, § 21, eff.7/1/1982.
Codes, 1942, § 10078-111; Laws, 1969 Ex Sess, ch. 57, § 11; 1980, ch. 561, § 18.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-325 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 21, eff. 7/1/1982.
Codes, 1942, § 10078-112; Laws, 1969 Ex Sess, ch. 57, § 12.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-327 - through 27-57-334 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-327. [Codes, 1942, § 10078-113; Laws, 1969 Ex Sess, ch. 57, § 13; Laws, 1970, ch. 550, § 1; Laws, 1974, ch. 472, § 3; Laws, 1981, ch. 468, § 45; Laws, 1982, ch. 410, § 3; Laws, 1989, ch. 462, § 14; Laws, 1996, ch. 306, § 8, eff. 7/1/1996] § 27-57-329. [Codes, 1942, § 10078-114; Laws, 1969 Ex Sess, ch. 57, § 14; Laws 1974, ch. 472, § 4; Laws, 1979, ch. 354; Laws, 1982, ch. 438, § 11; Laws, 1991, ch. 384, § 4; Laws, 1995, ch. 364, § 4; Laws, 1996, ch. 306, § 9, eff. 7/1/1996] § 27-57-331. [Codes, 1942, § 10078-115; Laws, 1969 Ex Sess, ch. 57, § 15; Laws, 1974, ch. 472, § 5; Laws, 1981, ch. 46; Laws, 1989, ch. 518, § 7, eff. 7/1/1989] § 27-57-333. [Codes, 1942, § 10078-116; Laws, 1969 Ex Sess, ch. 57, § 16; Laws, 1981, ch. 468, § 47, eff. 7/1/1981] § 27-57-334. [Laws, 1995, ch. 364, § 5, eff. 7/1/1995]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-335 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 21, eff. 7/1/1982.
Codes, 1942, § 10078-117; Laws, 1969 Ex Sess, ch. 57, § 17; 1974, ch. 472, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-337 - through 27-57-353 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-337. [Codes, 1942, § 10078-118; Laws, 1969 Ex Sess, ch. 57, § 18; Laws, 1989, ch. 397, § 2, eff. 7/1/1989] § 27-57-339. [Codes, 1942, § 10078-119; Laws, 1969 Ex Sess, ch. 57, § 19, eff. 1/1/1970] § 27-57-341. [Codes, 1942, § 10078-121; Laws, 1969 Ex Sess, ch. 57, § 21; Laws, 1981, ch. 468, § 48; Laws, 1982, ch. 438, § 12, eff. 7/1/1982] § 27-57-343. [Codes, 1942, § 10078-122; Laws, 1969 Ex Sess, ch. 57, § 22; Laws, 1986, ch. 395, § 4, eff. 7/1/1986] § 27-57-345. [Codes, 1942, § 10078-123; Laws, 1969 Ex Sess, ch. 57, § 23; Laws, 1981, ch. 468, § 49, eff. 7/1/1981] § 27-57-347. [Codes, 1942, § 10078-124; Laws, 1969 Ex Sess, ch. 57, § 24; Laws, 1981, ch. 468, § 50, eff. 7/1/1981] § 27-57-349. [Codes, 1942, § 10078-125; Laws, 1969 Ex Sess, ch. 57, § 25; Laws, 1974, ch. 472, § 7; Laws, 1981, ch. 468, § 51, eff. 7/1/1981] § 27-57-351. [Codes, 1942, § 10078-126; Laws, 1969 Ex Sess, ch. 57, § 26; Laws, 1979, ch. 417, § 6; Laws, 1981, ch. 468, § 52; Laws, 1984, ch. 478, § 21, eff. 7/1/1984] § 27-57-353. [Codes, 1942, § 10078-127; Laws, 1969 Ex Sess, ch. 57, § 27, eff. 1/1/1970]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-355 - [Repealed]

Repealed by Laws, 1989, ch. 397, § 3, eff. 7/1/1989.
Codes, 1942, § 10078-128; Laws, 1969 Ex Sess, ch. 57, § 28; 1974, ch. 472, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-357 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
Codes, 1942, § 10078-129; Laws, 1969 Ex Sess, ch. 57, § 29; Laws, 1995, ch. 364, § 2, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-359 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 21, eff. 7/1/1982.
Codes, 1942, § 10078-130; Laws, 1969 Ex Sess, ch. 57, § 30.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-361 - and 27-57-363 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-361. [Codes, 1942, § 10078-131; Laws, 1969 Ex Sess, ch. 57, § 31, eff. 1/1/1970] § 27-57-363. [Codes, 1942, § 10078-132; Laws, 1969 Ex Sess, ch. 57, § 32, eff. 1/1/1970]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-365 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10078-135; Laws, 1969 Ex Sess, ch. 57, § 35.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 57 - TAX ON OILS (§§ 27-57-1 — 27-57-367) › Article 3 - OTHER OILS [Repealed] (§§ 27-57-301 — 27-57-367) › Section 27-57-367 - through 27-57-371 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 49, eff. 7/1/1999.
§ 27-57-367. [Codes, 1942, § 10078-136; Laws, 1969 Ex Sess, ch. 57, § 36; Laws, 1987, ch. 322, § 15, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987)] § 27-57-369. [Codes, 1942, § 10078-137; Laws, 1969 Ex Sess, ch. 57, § 37, eff. 1/1/1970] § 27-57-371. [Codes, 1942, § 10078-133; Laws, 1969 Ex Sess, ch. 57, § 33, eff. 1/1/1970]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-1 - Administration of chapter

The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.
Codes, 1942, § 10079-01; Laws, 1969 Ex Sess, ch. 55, § 1; Laws, 1980, ch. 561, § 19; Laws, 1981, ch. 468, § 53; Laws, 2009, ch. 492, § 96, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-5 - [Repealed]

Repealed by Laws 1982, ch. 410, § 20, eff. 7/1/1982.
Codes, 1942, § 10079-03; Laws, 1969 Ex Sess, ch. 55, § 3
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-9 - Distributor permit; revocation; injunction

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the applicant has complied with the provisions of Section
75-57-49
, Mississippi Code of 1972. Said permit may be revoked for a single business location or any such locations by the commission at any time upon ten (10) days' written notice, if said distributor shall fail to pay the compressed gas taxes and penalties due within the time provided by law, or shall fail in any way to comply with all the provisions of this chapter, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor's bond. No permit shall be issued any applicant who is in arrears, or default to the state or any subdivision thereof for any taxes.
Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge, that any person is engaging in business as a distributor without a valid permit, to proceed by injunction or otherwise to prevent the continuance of said business of distributor of compressed gas, and any judge or chancellor, now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.
Codes, 1942, § 10079-05; Laws, 1969 Ex Sess, ch. 55, § 5; Laws, 1981, ch. 468, § 55; Laws, 1982, ch. 410, § 6, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-13 - Monthly report and remittance

The excise taxes levied in this chapter shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each distributor shall file with the department a monthly report setting forth the quantity of compressed gas received within this state, less any authorized exemptions; the quantity of compressed gas sold for use on the highways of this state; and any other information as may be reasonably necessary for the administration of this chapter. The distributor shall remit to the department with the monthly report, the full amount of the excise tax shown thereon to be due.
Reports and payments must be filed electronically by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be filed electronically by the first working day following the due date in order to be considered timely filed.
An amount equal to One-fourth Cent (1/4¢) per gallon on all compressed gas shown to be taxable for highway use may be deducted; provided, that the One-fourth Cent (1/4¢) per gallon tax on such compressed gas has been paid or is covered by the bond of a distributor of compressed gas.
The monthly report of the distributor shall be prepared and filed with the department on forms prescribed by the department or the distributor may, with the approval of the department, furnish the required information on machine-prepared schedules. Such monthly reports shall be signed by the distributor or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.
All persons storing compressed gases, excepting natural gas, in underground caverns or cavities in this state shall make monthly reports of withdrawals of such compressed gases from storage, on forms prescribed by the department at the same time, in the same manner, and subject to the same terms, conditions and penalties as is otherwise provided for distributors of compressed gas. Sales and deliveries of compressed gases to nonpermitted distributors shall be listed and reported on such reports separately from sales and deliveries to permitted distributors.
Codes, 1942, § 10079-07; Laws, 1969 Ex Sess, ch. 55, § 7; Laws, 1981, ch. 468, § 57; Laws, 1982, ch. 410, § 9; Laws, 1996, ch. 306, § 10, eff. 7/1/1996.
Amended by Laws, 2020, ch. 323, HB 866,§ 11, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-15 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10079-08; Laws, 1969 Ex Sess, ch. 55, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-17 - Power of motor vehicle comptroller to cancel permits

If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately any required records, the comptroller may cancel his permit; provided, however, that, before canceling any such permit, the comptroller shall notify the permittee to show cause within ten (10) days of the date of the notice why such permit should not be canceled; and provided also that at any time prior to and pending such hearing the comptroller may, in the exercise of reasonable discretion, suspend such permit.
Codes, 1942, § 10079-09; Laws, 1969 Ex Sess, ch. 55, § 9, eff. 11/1/1969.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-19 - [Repealed]

Repealed by Laws 1982, ch. 410, § 21, eff. 7/1/1982.
Codes, 1942, § 10079-10; Laws, 1969 Ex Sess, ch. 55, § 10.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-21 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10079-11; Laws, 1969 Ex Sess, ch. 55, § 11.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-23 - Noncompliance punishable by injunction against doing business

When any distributor or other person shall fail to submit his or its monthly report as hereinabove provided, or when any distributor or other person shall fail to keep such records as required hereinabove, or fail to allow inspection of such required records as provided in this chapter, such distributor or other person shall forfeit his right to do business as a distributor in this state for a period of not less than three (3) months, and an injunction shall be issued by any judge or chancellor, authorized to issue injunctions, enjoining said distributor or other persons from continuing said business of distributor for not less than three (3) months.
Codes, 1942, § 10079-12; Laws, 1969 Ex Sess, ch. 55, § 12; Laws, 1982, ch. 410, § 10, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-27 - [Repealed]

Repealed by Laws 1982, ch. 410, § 22, eff. 7/1/1982.
Codes, 1942, § 10079-14; Laws, 1969 Ex Sess, ch. 55, § 14.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-31 - Penalty for operating without compressed gas user's decal

No person shall operate or cause to be operated, upon the highways of this state, a motor vehicle or motor vehicles that use or are capable of using compressed gas as a motor fuel, when such person has not paid the taxes levied in this chapter and the motor vehicle does not display a compressed gas user's decal.
Any person who does not file an application to obtain a compressed gas user's decal within fifteen (15) days from the date of the installation of the compressed gas carburetion equipment or the acquisition of a motor vehicle or motor vehicles with such equipment attached or who fails to file a renewal application within fifteen (15) days after the expiration of the compressed gas user's decal shall be liable for the full amount of the annual privilege tax or prepaid portion thereof and a penalty of twenty-five percent (25%) of the taxes levied herein may be added as damages.
If any county tax collector shall enforce the collection of any delinquent annual privilege tax or annual permit fee, together with the penalty thereon required by law, then such county tax collector shall be entitled to one-half (1/2) of the penalty. The fee shall be forfeited by the county tax collector if he shall fail to forward any application and remittance within fifteen (15) days of receipt by him.
Codes, 1942, § 10079-16; Laws, 1969 Ex Sess, ch. 55, § 16; Laws, 1978, ch. 374, § 2; Laws, 1982, ch. 410, § 13, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-33 - Annual reports of Class II and Class III users

Each person to whom a Class II or Class III compressed gas user's decal is issued shall file an annual report with the commission. Such report shall be filed at a time designated by the commission, shall be on forms prescribed by the commission and shall contain such information as the commission deems reasonably necessary for the administration of this chapter.
The commission is authorized and empowered to promulgate rules and regulations setting forth the method for determining the quantity of compressed gas used on the highways of this state.
The portion of the privilege taxes prepaid at the time the application for the permit was made shall be deducted from the amount of tax shown to be due on the quantity of compressed gas used on the highways. Any balance due shall be paid to the commission at the same time the annual report is filed. If the amount prepaid exceeds the amount of tax shown to be due, a claim for refund or credit may be made. All such claims shall be supported by sufficient proof as to the extent of the claimant's tax liability on each motor vehicle. Refunds shall be made as provided in Section
27-55-19
.
The operator of any motor vehicle or motor vehicles which are equipped so that more than one (1) type of fuel can be used shall be liable for the tax upon the total quantity of compressed gas consumed within the state, with no credit allowed for the purchase of any fuel other than compressed gas.
Codes, 1942, § 10079-17; Laws, 1969 Ex Sess, ch. 55, § 17; Laws, 1981, ch. 468, § 60; Laws, 1982, ch. 410, § 14, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-35 - Refunds

If a motor vehicle on which the annual privilege tax or portion thereof has been paid is damaged to the extent it cannot be used or the compressed gas carburetion equipment has been removed from such motor vehicle, the owner or operator may obtain a refund of the unexpired portion of the tax. Such refund shall be prorated from the first day of the month succeeding the month in which the motor vehicle was damaged to the extent it cannot be used or the compressed gas equipment was removed. In order to obtain such refund the claimant shall prove to the satisfaction of the commission that the motor vehicle was damaged to the extent it cannot be used or the compressed gas carburetion equipment was removed.
When a motor vehicle that uses or is capable of using compressed gas is sold or traded, the decal may be transferred to the new owner or the former owner may remove it, return it to the commission and file a claim for a refund on the unexpired portion.
If a claim for refund is approved, the amount thereof shall be refunded as provided in Section
27-55-19
.
Codes, 1942, § 10079-18; Laws, 1969 Ex Sess, ch. 55, § 18; Laws, 1971, ch. 489, § 1; Laws, 1982, ch. 410, § 15, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-37 - Administration and enforcement

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said sales tax law, except that in cases of conflict, then the provisions of this chapter shall control.
Codes, 1942, § 10079-19; Laws, 1969 Ex Sess, ch. 55, § 19; Laws, 1981, ch. 468, § 61; Laws, 1982, ch. 410, § 16, eff. 7/1/1982.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-39 - Exemptions

Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by persons who have furnished bonds and obtained interstate fuel use permits under the provisions of interstate carriers as now or hereafter amended. Provided, however, nothing in this section shall be construed to exempt any such vehicles from liability for privilege taxes upon the fuel used in such vehicles.
Codes, 1942, § 10079-20; Laws, 1969 Ex Sess, ch. 55, § 20, eff. 11/1/1969.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-41 - Right to inspection

The commission shall have full access, ingress, and egress at all reasonable hours to and from any place or building where compressed gas may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commission shall have the right to open and inspect any case, package, or other container, and any tank, pump, tank car or storage tank in which compressed gas is kept and enter upon any barge, vessel, or other vehicle transporting compressed gas and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.
The commission shall have the right, at any time, to stop any motor vehicle traveling on the highways of this state, and make any examination necessary to ascertain that the provisions of this chapter are complied with fully. The commission is also authorized to impound any motor vehicle operating in violation of this chapter and hold it until such time as all taxes and fines have been paid and until the owner or operator has obtained necessary permit decal or permit decals.
Codes, 1942, § 10079-21; Laws, 1969 Ex Sess, ch. 55, § 21; Laws, 1982, ch. 410, § 17; Laws, 1986, ch. 395, § 5, eff. 7/1/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-43 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Codes, 1942, § 10079-22; Laws, 1969 Ex Sess, ch. 55, § 22; Laws, 1981, ch. 468, § 62, eff. 7/1/1981.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-47 - Refund of taxes erroneously or illegally collected

In the event that any taxes, permit fees or penalties imposed by this chapter have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or may issue payment for that amount. The amount thereof may be refunded to the distributor or other person in the same manner as provided in Section
27-55-19
.
No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes or permit fees erroneously or illegally collected.
Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on liquefied compressed gas not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter, and provided this claim is filed within three (3) years.
Codes, 1942, § 10079-24; Laws, 1969 Ex Sess, ch. 55, § 24; Laws, 1981, ch. 468, § 64, eff. 7/1/1981.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-49 - Apportionment of proceeds of tax

(1)
Except as provided in subsection (2) of this section, all proceeds of the tax collected under the provisions of this chapter shall be paid and apportioned by the commission in the same manner as payments on gasoline are made in accordance with Section
27-5-101
, Mississippi Code of 1972.
(2)
The proceeds of the One-fourth Cent (1/4¢) per gallon tax imposed in subsection (1) of Section
27-59-11
, Mississippi Code of 1972, shall be deposited by the commission into a special fund hereby established in the State Treasury and shall be expended, pursuant to appropriation by the Legislature, to defray the expenses of the State Fire Marshal in the administration of the Liquefied Compressed Gas Equipment Inspection Law.
Codes, 1942, § 10079-25; Laws, 1969 Ex Sess, ch. 55, § 25; Laws, 1987, ch. 322, § 17; Laws, 1987, ch. 422, § 54, eff. 1/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-51 - Funds placed in depositories

All funds collected by the commission under the provisions of this chapter, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section
7-9-21
. Allocations of gasoline, diesel fuel or kerosene tax to the counties shall be made by the commission as provided by law and reported to the state treasurer at the end of each month. The state treasurer shall issue his requisition in payment thereof on the state auditor, who shall issue his warrant on the state Treasurer, as is provided for the disbursement of other state funds.
Codes, 1942, § 10079-26; Laws, 1969 Ex Sess, ch. 55, § 26; Laws, 1979, ch. 417, § 7; Laws, 1981, ch. 468, § 65; Laws, 1984, ch. 478, § 22, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-53 - Exchange of information with other states

The commission may provide any department or agency of any state or the United States responsible for the enforcement of compressed gas taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of compressed gas by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of compressed gas taxes any demographic information it may have relative to distributors of compressed gas. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Codes, 1942, § 10079-27; Laws, 1969 Ex Sess, ch. 55, § 27; Laws, 2001, ch. 390, § 4, eff. 3/11/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-55 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10079-30; Laws, 1969 Ex Sess, ch. 55, § 30.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-57 - Authority to make rules and regulations

The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this chapter, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this chapter. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this chapter.
Codes, 1942, § 10079-31; Laws, 1969 Ex Sess, ch. 55, § 31, eff. 11/1/1969.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 1 - GENERAL PROVISIONS (§§ 27-59-1 — 27-59-59) › Section 27-59-59 - Effect of prior law

This chapter shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 264, Laws of 1946, as amended, or Chapter 267, Laws of 1946, as amended, as they existed before November 1, 1969, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on liquefied compressed gas sold, delivered or used by bonded distributors or other persons for highway use before November 1, 1969. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.
Codes, 1942, § 10079-28; Laws, 1969 Ex Sess, ch. 55, § 28, eff. 11/1/1969.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-301 - Administration of article

The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.
Laws, 1989, ch. 462, § 1; Laws, 2009, ch. 492, § 98, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-303 - Definitions

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise.
(a)
"Natural gas" means a mixture of hydrocarbons and small quantities of nonhydrocarbons existing in the gaseous phase.
(b)
"Locomotive fuel" means diesel fuel and any other fuel except gasoline used as fuel in a railroad locomotive.
(c)
"Person" means any individual, firm, copartnership, joint venture, association, corporation, estate, trust or any other combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.
(d)
"Commission" or "department" means the Department of Revenue, acting either directly or through its duly authorized officers, agents or employees.
(e)
"Permittee" means any person holding a user's permit issued under the provisions of this article.
(f)
"Industrial purposes" means the operation of machinery used for manufacturing.
(g)
"Engine" or "motor" means internal combustion engine.
(h)
"Manufacturer" means a person conducting an activity of an industrial or commercial nature wherein labor or skill is applied by hand or by machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or article of trade or commerce is produced for sale or rental.
(i)
"Custom processor" means a person who performs the services of a manufacturer upon the property of a customer.
(j)
"Compressed gas" means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. As used herein, the term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees Fahrenheit. Normal storage of these gases is a liquid under pressure.
Laws, 1989, ch. 462, § 2; Laws, 2009, ch. 492, § 99, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-305 - Issuance and revocation of permits

Any person subject to the tax imposed by this article shall apply to the commission for a "user's permit" on forms prescribed by the commission.
Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with the provisions of this article.
Laws, 1989, ch. 462, § 3, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-307 - Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes

There is hereby levied and imposed a tax at a rate of:
(1)
Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.
(2)
Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.
(3)
Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state.
(4)
Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state.
(5)
One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.
Laws, 1989, ch. 462, § 4; Laws, 1995, ch. 385, § 1, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-309 - Exemptions

The United States government, the State of Mississippi and all agencies, departments and political subdivisions thereof are exempt from the tax levied in this article.
Laws, 1989, ch. 462, § 5, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-311 - Payment of tax; filing of reports

The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the department a monthly report setting forth the quantity of natural gas and/or locomotive fuel used in this state and any other information as may be deemed reasonably necessary for the administration of this article and shall remit the full amount of the taxes shown to be due.
Reports and payments must be electronically filed by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be electronically filed by the first working day following the due date in order to be considered timely filed.
The monthly report shall be prepared and filed with the department on forms prescribed by the department or with the approval of the department, on machine-prepared schedules. Such monthly reports shall be signed by the permittee or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.
Laws, 1989, ch. 462, § 6; Laws, 1996, ch. 306, § 11, eff. 7/1/1996.
Amended by Laws, 2020, ch. 323, HB 866,§ 12, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-313 - Administrative provisions of sales tax law incorporated into article

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of said chapter and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except in cases of conflict, then the provisions of this article shall control.
Laws, 1989, ch. 462, § 7, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-315 - Retention of records; statute of limitations for actions by state for recovery of additional amounts

Each person liable for the tax under this article shall maintain and keep for a period of not less than three (3) years records of the quantities of natural gas used, of the quantities of locomotive fuel used, the total miles traveled by railroad locomotives, the miles traveled by railroad locomotives in this state and other information as may be deemed reasonably necessary for the administration of this article.
If, in the normal conduct of business the records of the permittee are maintained and kept at an office outside this state, it shall be sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a permittee fails or refuses to permit the commission or any of its employees to verify and audit its records during the usual business hours of the day, the commission shall have the authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the permittee.
All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission; provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer's records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail, or personal delivery of a notice by an agent of the commissioner, within the thirty-six (36) months' examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of the thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.
Laws, 1989, ch. 462, § 8; Laws, 2006, ch. 344, § 5, eff. 7/1/2006.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-317 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Laws, 1989, ch. 462, § 9, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-319 - Refund of taxes erroneously or illegally collected

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a permittee or any other person, the commission may allow such permittee or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded in the same manner as provided in Section
27-55-19
, Mississippi Code of 1972.
No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for taxes paid, provided there has not been a willful disregard of the provisions of this article, and further provided that the claim therefor is filed within three (3) years.
Laws, 1989, ch. 462, § 10, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-321 - Deposit and distribution of funds

(1)
Except as otherwise provided in subsection (2) of this section, the proceeds of the tax levied in this article shall be deposited by the commission into the State Treasury to the credit of the General Fund, and such proceeds are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section
27-3-57
, Mississippi Code of 1972.
(2)
The proceeds of the tax on locomotive fuel shall be deposited by the commission into the Railroad Revitalization Fund established in Section
57-43-1
, Mississippi Code of 1972.
Laws, 1989, ch. 462, § 11; Laws, 1991, ch. 484, § 1. Reenacted without change, Laws, 1997, ch. 369, § 1, eff. 6/30/1997.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 59 - LIQUEFIED COMPRESSED GAS TAX (§§ 27-59-1 — 27-59-325) › Article 3 - USER TAX (§§ 27-59-301 — 27-59-325) › Section 27-59-323 - Exchange of information with other states

The commission shall, upon request received from officials entrusted with the enforcement of similar laws of any other state, forward to such officials any information it may have relative to the receipt, sale, use, transportation or shipment of natural gas or locomotive fuel.
Laws, 1989, ch. 462, § 12, eff. 7/1/1989.