reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-531 - Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes

The commission, in its discretion, may promulgate rules setting forth requirements for marking or identifying diesel fuel or kerosene to be used for nonhighway purposes.
Storage facilities for nonhighway use diesel fuel or for nonhighway use kerosene shall be plainly marked "NONHIGHWAY DIESEL FUEL" or "NONHIGHWAY KEROSENE" in lettering of not less than four (4) inches in height on a contrasting background. Where such storage facilities are underground, then all pumps or dispensing equipment shall be plainly marked as required in this section. Where such diesel fuel or kerosene is delivered directly into the fuel tank or equipment for nonhighway use, either the fuel tank or some part of such equipment as near to the fuel tank as possible shall be plainly marked "NONHIGHWAY DIESEL FUEL" or "NONHIGHWAY KEROSENE" in lettering of not less than four (4) inches in height on a contrasting background. Separate storage facilities are required for highway use diesel fuel and kerosene and shall be marked "FOR HIGHWAY USE" in lettering of not less than four (4) inches in height on a contrasting background.
Any person who purchases, receives, acquires or uses any nonhighway diesel fuel or kerosene shall be liable for the tax levied by Sections
27-55-519
and
27-55-521
, if said diesel fuel or kerosene is used on the highways of this state or for any purpose taxable under such sections.
All sales of diesel fuel for nonhighway use shall be evidenced in writing and such invoice shall bear the name of the purchaser and seller, the date of delivery of such diesel fuel, the kind and quantity of the product delivered and the use for which such nonhighway diesel fuel was purchased. Such invoices shall be retained by the purchaser of nonhighway diesel fuel for a period of not less than three (3) years. Invoices made to cash shall not be considered as complying with the terms of this article.
Laws, 1999, ch. 461, § 16, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-533 - Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel

(1)
When gasoline and special fuel on which the tax has been paid are accidentally mixed, the distributor of special fuel or other person owning such mixture may claim credit for the gasoline tax and/or special fuel tax on the gasoline and special fuel constituting such mixture.
(2)
When dyed special fuel and undyed special fuel are accidentally mixed and the mixture is converted to nonhighway use special fuel, the distributor of special fuel or other person owning such mixture may claim credit for any taxes exceeding Five and Three-fourths Cents (5.75¢) per gallon which have been paid on such mixture.
(3)
Proof satisfactory to the commission must be submitted with any claim for credit made pursuant to this section or the claim will be disallowed.
(4)
The special fuels distributor or other person owning a mixture described in this section shall notify the commission immediately after gaining knowledge of such mixture.
(5)
Upon receipt of the claim for credit, the commission shall determine the amount of refund or tax credit due the claimant and, in the case of a refund, the amount shall be refunded as provided in Section
27-55-19
, Mississippi Code of 1972.
Laws, 1999, ch. 461, § 17, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-535 - Special fuel tax refunds; losses

When special fuel is lost or destroyed in quantities of seven hundred fifty (750) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities, such as pumps and lines, or acts of Providence while in storage in this state or while being transported in this state, the owner of the special fuel shall be entitled to tax credit or refund of the tax paid thereon.
The department shall be notified by the owner of the lost or destroyed special fuel within five (5) days after the loss or destruction is discovered. The department shall make an investigation of the facts and circumstances surrounding the loss or destruction as may be reasonably necessary for the effective administration of this article.
The claim shall be made in the name of the owner of the lost or destroyed special fuel and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of loss. All claims must be accompanied by proof satisfactory to the department that the special fuel for which credit is claimed was destroyed by or through one (1) of the means set forth in the first paragraph of this section, and in all cases where the special fuel alleged to have been destroyed was covered by insurance, the department shall not approve such claims unless and until the insurer has acknowledged and actually paid the loss.
Upon receipt of the claim, the department shall determine the amount of refund or tax credit due the claimant and in the case of refund the amount shall be refunded to the claimant as provided in Section
27-55-19
.
If the department determines that any refund claim shall not be paid, it shall notify the claimant stating the reason or reasons why the claim is disallowed.
A claimant may, within sixty (60) days from the date of the written notice of the disallowance of his claim, appeal to the board of review as provided by law.
Laws, 1999, ch. 461, § 18; Laws, 2005, ch. 499, § 25; Laws, 2009, ch. 492, § 92, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-537 - Administration, enforcement and penalties

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 such 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 the sales tax law, except that in cases of conflict, then the provisions of this article shall control.
Laws, 1999, ch. 461, § 19, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-539 - Use of dyed diesel fuel in motor vehicle

It shall be unlawful to use dyed diesel fuel or kerosene in a motor vehicle on a highway unless that use is permitted under Section 4082 of the Internal Revenue Code. A person who operates on a highway a motor vehicle whose supply tank contains dyed diesel fuel or kerosene whose use is unlawful under this section shall be liable for a penalty of One Thousand Dollars ($1,000.00) which shall be in addition to any taxes that may be due.
Laws, 1999, ch. 461, § 20, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-541 - Transportation reports

Every common or contract carrier transporting special fuel, by whatever means, from a point outside this state to any point in this state, shall report, in writing, all deliveries of special fuel to points within this state to the commission on forms prescribed by the commission or, with the approval of the commission, furnish the required information on machine-prepared schedules, and such other information as may be necessary for the proper administration of this article.
The reports required in this section shall be for information purposes only and the commission may, in its discretion, waive the filing of any of these reports not necessary for proper administration of this article. The reports required in this section shall be signed and contain a declaration that the statements contained therein are true and are made under penalty of perjury. Such reports required in this section shall be filed with the commission on or before the 20th day of each month following the month in which the transaction occurred.
Any such person failing or refusing to file such report on or before the date required by law, or who shall omit any shipment of diesel fuel, kerosene or special fuel from such report, shall be subject to a penalty which shall be a percentage of the tax imposed by law on the total amount of the taxable products involved as follows:
(a)
Not more than ten percent (10%) for the first failure, refusal or omission; and
(b)
Not more than twenty percent (20%) for the second and any subsequent failure, refusal or omission.
The commission may waive such penalty upon good cause shown.
Laws, 1999, ch. 461, § 21, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-543 - Metering requirements

A gallonage measuring meter shall be installed on each pipeline used for the withdrawal of special fuel, subject to excise taxes provided in this article, from the storage tank of any refinery, pipeline terminal, water terminal or any terminal that does not have stationary bulk storage tanks at such terminal within the State of Mississippi, and no such special fuel shall be withdrawn except through gallonage measuring meters. No bypass installation shall be constructed around the meters. The meters shall be installed and maintained as required by the commission.
The commission is authorized to verify the accuracy of meters used for the input or withdrawal of special fuel at a refinery or terminal. All meters shall be sealed by either the terminal operator or the commission.
It shall also be unlawful for any person to withdraw any taxable special fuel, from storage tanks as covered by this article except through the meters prescribed herein. The violation of any of the provisions of this section shall constitute a misdemeanor and, upon conviction, such person shall be subject to a fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00), or to imprisonment for not more than sixty (60) days in jail, or to both such fine and imprisonment.
Laws, 1999, ch. 461, § 22, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-547 - Right to inspection

The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to and from any place or building where special fuel may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commissioner and his agents and employees shall have the right to open and inspect any case, package, or other container, any tank, pump, tank car or storage tank in which special fuel is kept and enter upon any barge, vessel, or other vehicle transporting special fuel 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, its employees or agents and enforcement officers of the Mississippi Department of Transportation are hereby authorized to inspect any vehicle transporting special fuel over the highways of this state, or any boat, barge or vessel transporting special fuel over the waters of this state, to examine the contents of such vehicle, boat, barge or vessel, to take a sample, not to exceed one (1) gallon, of the special fuel contained in such vehicle, boat, barge or vessel, and to inspect the bills of lading, manifest, invoices or other records pertaining to the special fuel being transported.
The commission, its employees or agents and enforcement officers of the Mississippi Department of Transportation are hereby authorized to stop any motor vehicle traveling the highways of this state; to inspect the contents of the motor vehicle's fuel supply tank; to take a sample, not to exceed one (1) gallon, of the contents of the fuel supply tank of such motor vehicle and to examine any invoices, receipts or other documents pertaining to the contents of the motor vehicle's fuel supply tank.
Any person who refuses to allow an inspection as authorized in this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or imprisonment in the county jail for not more than six (6) months, or both such fine and imprisonment.
Laws, 1999, ch. 461, § 24, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-549 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-553 - 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 distributor or other person, the commission may permit such distributor of special fuel 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 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. Such claim shall be in the 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 tax paid on special fuel not subject to tax or which is exempt from tax, 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, 1999, ch. 461, § 27, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-555 - Funds placed in depositories

All funds collected by the commission under provisions of this article, 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 Fiscal Officer, who shall issue his warrant on the State Treasurer, as is provided for the disbursement of other state funds.
Laws, 1999, ch. 461, § 28, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-557 - 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 special fuel taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of special fuel 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 special fuel taxes any demographic information it may have relative to distributors of special fuel. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Laws, 1999, ch. 461, § 29; Laws, 2001, ch. 390, § 2, eff. 3/11/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-561 - Apportionment of tax

The amount received on special fuel as defined in this article shall be paid and apportioned in accordance with Section
27-5-101
.
Laws, 1999, ch. 461, § 31, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-563 - Authority to make rules and regulations

The commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, 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 commission, contribute to a more efficient administration of all the petroleum excise tax provisions of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.
Laws, 1999, ch. 461, § 32, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-565 - Effect of prior law

This article shall not release or relinquish any liability or penalty incurred or right accrued under the laws of this state as they existed before July 1, 1999 and such laws 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 laws shall govern the reporting and payment of taxes on oil and other motor fuel received, sold, distributed or used by bonded distributors or other persons before July 1, 1999. Any and all matters, orders, hearings, and proceedings pending before the commission or before any court under provisions of such prior laws shall continue with the same effect as though such prior laws were not amended or repealed.
Laws, 1999, ch. 461, § 33, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-567 - Tax on undyed diesel fuel held in storage

(1)
A tax at a rate of Twelve and One-fourth Cents (12.25¢) per gallon shall apply to all undyed diesel fuel, on which the other motor fuel tax has not been paid, held in storage at a bulk plant or retail location on July 1, 1999, by any distributor of special fuel.
(2)
The commission shall determine the time and manner of reporting the quantities of undyed diesel fuel in storage on July 1, 1999, and the payment of any taxes due.
Laws, 1999, ch. 461, § 34, eff. 7/1/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 55 - GASOLINE AND MOTOR FUEL TAXES (§§ 27-55-1 — 27-55-569) › Article 7 - SPECIAL FUEL TAX (§§ 27-55-501 — 27-55-569) › Section 27-55-569 - Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties

In addition to any other penalty authorized by law, any contractor or other person or entity who knowingly and willfully purchases untaxed fuel for use in equipment being utilized on a road or highway construction site in Mississippi without paying any tax on that fuel that is due to the State of Mississippi, is guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or more than One Hundred Thousand Dollars ($100,000.00), or imprisoned in the county jail for not more than one (1) year, or both.
Laws, 1999, ch. 388, § 1, eff. 7/1/1999.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-1 - 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.
Codes, 1942, § 10078-01; Laws, 1969 Ex Sess, ch. 56, § 1; Laws, 1981, ch. 468, § 27; Laws, 2009, ch. 492, § 93, eff. 7/1/2010.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-3 - Purpose of article

It is declared to be the purpose and intention of the legislature to impose an excise on all persons engaged in the business of selling or distributing lubricating oil in the State of Mississippi, directly or indirectly, computed at the rates named in this article, subject to the exemptions and refunds herein enumerated, and the chancery court is hereby given jurisdiction to inquire into all violations and to impose and inflict the penalties herein provided; and especially is the chancery court hereby authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of petroleum products as hereinbefore provided. Any and all persons making the disclosures and discoveries prayed for by any bill filed in the chancery courts of the State of Mississippi shall be and they are hereby given full and complete immunity from all fines and prison sentences imposed by this article.
Codes, 1942, § 10078-12; Laws, 1969 Ex Sess, ch. 56, § 12, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-5 - Definitions

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:
(a)
"Lubricating oil" means all petroleum-based oils or synthetic lubricants intended for use in the crankcase of an internal combustion engine, either spark ignition or diesel type. The purpose of "lubricating oil" is to reduce friction between two (2) solid surfaces moving relative to one another. Lubricating oil shall not mean spindle oils, cutting oils, steam cylinder oils, transmission fluids or oils, gear oils, industrial oils, electrical insulating oils, manufactured, recommended, advertised and intended for such; lubricating oil specifically designed for use in large stationary engines of five hundred (500) horsepower or more; oils specifically designed for use in aircraft or outboard motors, or lubricating oil additives and compounds, manufactured, recommended, advertised and intended for use as an additive or compound and packaged in quantities of one (1) gallon or less; oils which would cause damage to an internal combustion engine if used as a lubricant, or special purpose oils where the finished cost would make its use as a lubricating oil in an internal combustion engine economically prohibitive, or oils used as raw materials in manufacturing processes and any grease which is classified as a lubricant and which is manufactured, recommended, advertised and intended for use as such.
(b)
"Person" means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or 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.
(c)
"Distributor" means any person who acquires lubricating oil on which the tax levied by this article has not been paid and sells or delivers lubricating oil to wholesalers, retailers or directly to consumers.
(d)
"Commission" or "department" means the Department of Revenue.
(e)
"Refiner" or "processor" shall mean every person who shall receive, produce, manufacture, refine, distill, blend or compound lubricating oil in this state, when such person shall engage in refining or processing petroleum products in this state, and the blending or mixing process produces a finished product with different physical and chemical properties from the original products.
(f)
"Waters" shall mean public waters.
(g)
"Retailer" means every person who sells lubricating oil at retail.
Codes, 1942, § 10078-02; Laws, 1969 Ex Sess, ch. 56, § 2; Laws, 1972, ch. 479, § 1; Laws, 1978, ch. 358, § 1; Laws, 1982, ch. 438, § 5; Laws, 2009, ch. 492, § 94, eff. 7/1/2010.
Amended by Laws, 2020, ch. 323, HB 866,§ 5, eff. 7/1/2020.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-9 - Distributor; revocation of permit; injunction

If the department 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. Said permits may be revoked for a single business location or all such locations by the department at any time upon ten (10) days' written notice, if said distributor shall fail to pay all excise taxes and penalties due within the time provided by law where so required, or shall fail in any way to comply with all the provisions of this article, 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 on any petroleum products. Copies of all permits shall be filed and recorded alphabetically by the comptroller.
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 of lubricating oil 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 department, 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 as a distributor of lubricating oil, 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, § 10078-04; Laws, 1969 Ex Sess, ch. 56, § 4; Laws, 1972, ch. 479, § 3; Laws, 1981, ch. 468, § 29, eff. 7/1/1981.
Amended by Laws, 2020, ch. 323, HB 866,§ 6, eff. 7/1/2020.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-11 - Excise tax on lubricating oil

Any person who is engaged in business as a Class A distributor or who acts as a distributor as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor, an excise tax of Two Cents (2¢) per quart (Eight Cents (8¢) per gallon) upon lubricating oil (1) sold to distributors; (2) sold to retailers; (3) sold directly to a consumer; (4) used in any motor vehicle owned or operated by such person in this state. Provided that the tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any lubricating oil.
Codes, 1942, § 10078-05; Laws, 1969 Ex Sess, ch. 56, § 5; Laws, 1972, ch. 479, § 4, eff. 7/1/1972.
Amended by Laws, 2020, ch. 323, HB 866,§ 7, eff. 7/1/2020.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-13 - Monthly report and remittance

(1)
For the purpose of determining the amount of his liability for the tax imposed herein, each distributor shall, not later than the twentieth day of the month next following the month in which this article becomes effective and not later than the twentieth day of each month thereafter, file with the department a monthly report which shall include a statement of the number of gallons of lubricating oil sold by such distributor within this state during the preceding calendar month and such other information as may be necessary for the proper administration of this article.
(2)
At the time of filing each monthly report with the department, each distributor shall pay to the department the full amount of the lubricating oil tax due from such distributor for the preceding calendar month.
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.
The monthly report of the distributor shall be prepared and filed with the department on forms prescribed by the department, or such distributor may, with the approval of the department, furnish the required information on machine-prepared schedules setting out such information as is prescribed on the forms furnished by the department. Such monthly reports shall be signed by the distributor in person or by his duly authorized agent and shall contain a declaration that the statements contained therein are true and are made under penalty of perjury.
Codes, 1942, § 10078-06; Laws, 1969 Ex Sess, ch. 56, § 6; Laws, 1972, ch. 479, § 5; Laws, 1981, ch. 468, § 30; Laws, 1996, ch. 306, § 5, eff. 7/1/1996.
Amended by Laws, 2020, ch. 323, HB 866,§ 13, eff. 7/1/2020.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-15 - Report from person not bonded as distributor

Any person, other than a bonded distributor, who shall purchase, bring into this state, or otherwise acquire lubricating oil within this state on which the tax has not been paid, or covered by a distributor's bond nor otherwise exempted shall be subject with respect to such lubricating oil to all the provisions that apply to bonded distributors and be subject to additional penalties as provided in this article.
Codes, 1942, § 10078-07; Laws, 1969 Ex Sess, ch. 56, § 7; Laws, 1972, ch. 479, § 6, eff. 7/1/1972.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-17 - Lubricating oil tax; exemptions

(1)
There shall not be included in the measure of the tax levied hereunder any lubricating oils:
(a)
Sold or delivered by a distributor to another distributor within this state.
(b)
Sold by a distributor to the United States government for use of the armed forces only and delivered in quantities of not less than fifty (50) gallons.
(c)
Exported to a destination beyond the borders of this state by any person, by ship, vessel, barge, railroad tank car, pipeline, or tank truck, if such tank truck is operated by a common or contract carrier.
(d)
Exported to destination beyond the borders of this state by a distributor.
(e)
Sold in quantities of fifty (50) gallons, or more, to be used by any railroad locomotive, boat, vessel, ship, towboat, or dredgeboat.
(f)
Brought into this state in the reservoir provided by the manufacturer of a vehicle as the container of oils used exclusively for lubricating said vehicle.
(2)
Evidence of exempt transactions provided in this section and the subsections thereof shall consist of copies of invoices, documents or any other evidence that may be required by the department. In order to claim exemptions provided under this article, the distributor of lubricating oil must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.
Codes, 1942, § 10078-08; Laws, 1969 Ex Sess, ch. 56, § 8; Laws, 1972, ch. 479, § 7; Laws, 1989, ch. 518, § 5, eff. 7/1/1989.
Amended by Laws, 2020, ch. 323, HB 866,§ 8, eff. 7/1/2020.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-19 - Lubricating oil tax; refunds

When lubricating oil is lost or destroyed in quantities of two hundred fifty (250) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities or other acts of Providence, only while in storage in this state or while being transported in this state, the owner of the lubricating oil shall be entitled to a refund of the tax paid thereon.
The department shall be notified by the owner of lubricating oil lost or destroyed within five (5) days after the loss or destruction is discovered. The department shall make an investigation of the facts and circumstances surrounding the loss or destruction as may be reasonably necessary for the effective administration of this section.
The claim shall be made in the name of the owner of the lubricating oil lost or destroyed, and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of the loss. All claims must be accompanied by proof satisfactory to the department that the lubricating oil for which credit is claimed was destroyed as herein provided. In all cases where lubricating oil alleged to have been destroyed was covered by insurance, the department shall not approve such claim unless and until the insurer has acknowledged and actually paid the loss.
Upon the receipt of the claim, the department shall determine the amount of refund or tax credit due to the claimant and in the case of refund the amount shall be refunded to the claimant as provided in Section
27-55-19
. The refund shall be paid from current lubricating oil tax collections.
If the department determines that any refund claim shall not be paid or any tax credit allowed, it shall notify the claimant at the earliest possible date after it determines the claim cannot be allowed stating the reason or reasons why the claim is rejected.
A claimant may, within sixty (60) days from the date of the rejection of his claim, appeal to the board of review as provided by law.
Codes, 1942, § 10078-09; Laws, 1969 Ex Sess, ch. 56, § 9; Laws, 1971, ch. 499, § 1; Laws, 1972, ch. 479, § 8; Laws, 1981, ch. 468, § 31; Laws, 1989, ch. 518, § 6; Laws, 2005, ch. 499, § 26; Laws, 2009, ch. 492, § 95, eff. 7/1/2010.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-21 - 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 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 that in cases of conflict, then the provisions of this article shall control.
Codes, 1942, § 10078-10; Laws, 1969 Ex Sess, ch. 56, § 10; Laws, 1972, ch. 479, § 9; Laws, 1981, ch. 468, § 32, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-23 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 20, eff. 7/1/1982.
Codes, 1942, § 10078-11; Laws, 1969 Ex Sess, ch. 56, § 11; 1972, ch. 479, § 10.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-27 - Right to inspection

The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to any place or building where lubricating oil may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded, or blended. The commissioner and his agents and employees 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 lubricating oil is kept and enter upon any barge, vessel, or other vehicle transporting lubricating oil 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.
Codes, 1942, § 10078-14; Laws, 1969 Ex Sess, ch. 56, § 14; Laws, 1986, ch. 395, § 3, eff. 7/1/1986.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-29 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Codes, 1942, § 10078-15; Laws, 1969 Ex Sess, ch. 56, § 15; Laws, 1981, ch. 468, § 34, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-33 - 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 distributor or other person, the commission may, upon approval of the tax commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or shall certify the amount thereof may be refunded to the distributor or other person in the same manner as provided in Section
27-55-19
. Provided, however, in cases where the approved claim exceeds Five Thousand Dollars ($5,000.00), the claimant may not take credit on his monthly reports for more than Five Thousand Dollars ($5,000.00) per month until such approved amount is depleted.
Such refund shall be paid to the distributor or other person forthwith.
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 tax paid on lubricating oil not subject to tax or which is exempt from tax, provided there has not been a wilful disregard of the provisions of this article and provided, further, that the claim therefor is filed within three (3) years.
Codes, 1942, § 10078-17; Laws, 1969 Ex Sess, ch. 56, § 17; Laws, 1971, ch. 499, § 2; Laws, 1972, ch. 479, § 11; Laws, 1981, ch. 468, § 36, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-35 - Funds placed in depositories

All funds collected by the commission under provisions of this article, 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
27-3-57
.
Codes, 1942, § 10078-18; Laws, 1969 Ex Sess, ch. 56, § 18; Laws, 1979, ch. 417, § 5; Laws, 1981, ch. 468, § 37, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-37 - Deposit of tax receipts

Except as otherwise provided in Section
31-17-127
, the amount received from lubricating oil excise tax, as defined in this article, shall be deposited by the commission, in the State Treasury to the credit of the State Highway Fund, and until the date specified in Section
65-39-35
, such amount shall be used for the construction or reconstruction of highways designated under the highway program created under Section
65-3-97
.
Codes, 1942, § 10078-19; Laws, 1969 Ex Sess, ch. 56, § 19; Laws, 1985, ch. 537, § 3; Laws, 1987, ch. 322, § 13; Laws, 1994, ch. 557, § 20; Laws, 1999, ch. 575, § 6; Laws, 2002, ch. 582, § 6, eff. 7/1/2002.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-39 - Exchange of information with other states

The commission may, provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of lubricating oil 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 lubricating oil taxes any demographic information it may have relative to distributors of lubricating oil. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Codes, 1942, § 10078-20; Laws, 1969 Ex Sess, ch. 56, § 20; Laws, 2001, ch. 390, § 3, eff. 3/11/2001.
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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-41 - Evidence of product transported; inspections

Every person hauling, transporting, or conveying more than six (6) gallons of lubricating oil, upon which tax has not been paid, over the highways, streets, alleys or waters of this state, or into this state over any highway, street, alley or water route, shall, during the entire time he is so engaged, have in his possession a bill of sale, bill of lading, invoice, or other written evidence showing the kind and amount of lubricating oil being transported, the name and address of the person from whom said lubricating oil was received, and the name and address of the person to whom delivery is to be made. Likewise, the vehicle or boat conveying such lubricating oil shall have on it the name and address of the person or company transporting such lubricating oil clearly printed on both sides of the vehicle or boat in well-balanced letters of not less than two (2) inches in height on a contrasting background.
Any bonded, qualified distributor transporting lubricating oil from his place of business in this state for delivery to his agent or customer shall not be required to have in his possession while so transporting such lubricating oil the bill of sale, invoice, or other written evidence required by this section, but must conform in all other particulars with this section.
The comptroller, in person, or by any of his employees, any sheriff, deputy sheriff, constable, or police officer of this state, is hereby authorized to inspect any vehicle or boat transporting lubricating oil over the highways, streets, alleys or waters of this state, to examine the contents thereof, to take samples of any lubricating oil contained in said vehicle or boat, said sample not to exceed one quart, and to demand for inspection the production of the invoice, or other records pertaining to the lubricating oil being transported in such vehicle or boat.
Codes, 1942, § 10078-21; Laws, 1969 Ex Sess, ch. 56, § 21, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-43 - 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 article, 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 article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.
Codes, 1942, § 10078-24; Laws, 1969 Ex Sess, ch. 56, § 24, 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 1 - LUBRICATING OIL (§§ 27-57-1 — 27-57-45) › Section 27-57-45 - Effect of prior law

This article shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 588, Laws of 1966, as they existed before January 1, 1970, 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 lubricating oil received, sold, distributed or used by bonded distributors or other persons before January 1, 1970. 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, § 10078-22; Laws, 1969 Ex Sess, ch. 56, § 22, eff. 1/1/1970.