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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-12 - Exemption from excise taxes on gasoline, diesel fuel and compressed gas

(1)
The United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations shall be exempt from excise taxes on gasoline, special fuel and compressed gas as follows:
(a)
From the excise tax rate in excess of Nine Cents (9¢) per gallon of gasoline and from the excise tax rate in excess of One Cent (1¢) per gallon of aviation gasoline levied under Section
27-55-11
, Mississippi Code of 1972, Five and Four-tenths Cents (5.4¢) thereof shall be exempt as provided in Section
27-55-19
, Mississippi Code of 1972.
(b)
From the excise tax rate in excess of Ten Cents (10¢) per gallon of special fuel levied at Eighteen Cents (18¢) per gallon under Sections
27-55-519
and
27-55-521
, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
(c)
From the excise tax rate in excess of One Cent (1¢) per gallon of special fuel taxed at Five and Three-fourths Cents (5.75¢) per gallon and from the excise tax rate in excess of One-half Cent (1/2¢) per gallon of special fuel used in aircraft levied under Section
27-55-519
, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
(d)
From the portion of the excise tax rate on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, Three Cents (3¢) thereof shall be exempt.
(2)
The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas to volunteer fire departments shall apply only to sales of gasoline, special fuel and compressed gas for use in a vehicle owned by a volunteer fire department and used for department purposes.
(3)
The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas also shall apply to sales of gasoline, special fuel and compressed gas to an entity described in Section
27-51-41(2)(u)
for use in buses and other motor vehicles that are exempt from ad valorem taxation under Section
27-51-41(2)(u)
.
(4)
Any person other than a bonded distributor of gasoline, bonded distributor of special fuel or bonded distributor of compressed gas who sells or delivers any gasoline, special fuel or compressed gas, subject to the exemption set forth in this section, is required to obtain credit for such exemption from a bonded distributor of gasoline, special fuel or compressed gas.
Laws, 1987, ch. 527, § 2; Laws, 1999, ch. 461, § 37; Laws, 2006, ch. 467, § 1; Laws, 2010, ch. 502, § 2, 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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-13 - Monthly report and remittances

For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of gasoline 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 gasoline or blend stock received by such distributor within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.
At the time of filing each monthly report with the department, a distributor may take a credit for the number of gallons of gasoline that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such gasoline.
At the time of filing each monthly report with the department, each distributor of gasoline shall pay to the department the full amount of the gasoline tax due from such distributor for the preceding calendar month, less two percent (2%) to cover evaporation, shrinkage and other normal losses.
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 of gasoline shall be prepared and filed with the department on forms prescribed by the department, or the distributor of gasoline may, with the approval of the department, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained therein are true and correct and are made under the penalty of perjury.
Codes, 1942, § 10076-06; Laws, 1969 Ex Sess, ch. 58, § 6; Laws, 1981, ch. 468, § 4; Laws, 1991, ch. 384, § 3; Laws, 1996, ch. 306, § 1; Laws, 1998, ch. 457, § 2, eff. 3/23/1998.
Amended by Laws, 2020, ch. 323, HB 866,§ 9, eff. 7/1/2020.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-15 - Report from person not bonded as distributor of gasoline

Every person, other than a bonded distributor of gasoline, who shall purchase, or otherwise acquire gasoline within this state on which the tax has not been paid or covered by a bond of a distributor of gasoline, or otherwise exempt, shall be subject, with respect to such gasoline, to all the provisions that apply to a bonded distributor of gasoline and shall be further subject to the additional penalties hereinafter provided.
Codes, 1942, § 10076-07; Laws, 1969 Ex Sess, ch. 58, § 7, eff. 1/1/1970.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-17 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 18, eff. 7/1/1982.
Codes, 1942, § 10076-08; Laws, 1969 Ex Sess, ch. 58, § 8.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-21 - Refund gasoline dealer

Any person desiring to sell refund gasoline shall file an application with the commission for a refund gasoline dealer's permit.
A refund gasoline dealer shall not deliver refund gasoline to any tank which is not properly marked as required by this article. Any distributor of gasoline, dealer, or other seller of gasoline, shall not have in his possession, or under his control, a refund certificate book, other than his own, whether the same be blank, or filled in and signed, or signed in blank. No refund gasoline shall be placed in the fuel tank of a motor vehicle subject to use on the public roads and highways of this state.
No person shall be allowed any refund on gasoline purchased from any person not having a permit as required by this section.
Codes, 1942, § 10076-10; Laws, 1969 Ex Sess, ch. 58, § 10; Laws, 1982, ch. 438, § 1, eff. 7/1/1982.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-25 - [Repealed]

Repealed by Laws, 1984, ch. 446, § 5, eff. 7/1/1984.
Codes, 1942, § 10076-12; Laws, 1969 Ex Sess, ch. 58, § 12; 1971, ch. 503, § 3; 1981, ch. 468, § 7; 1982, ch. 438, § 2.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-27 - Gasoline tax refunds; losses

When gasoline 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 such gasoline shall be entitled to tax credit or refund of the tax paid thereon.
The department shall be notified by the owner of gasoline lost or destroyed within five (5) days after the loss or destruction is discovered. The department shall make such investigation of the facts and circumstances surrounding such 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 gasoline lost or destroyed and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of loss. All such claims must be accompanied by proof satisfactory to the department that the gasoline for which credit is claimed was destroyed by or through one of the means set forth in the first paragraph of this section, and in all cases where gasoline 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 why such claim is disallowed. A claimant may, within sixty (60) days from the date of the written notice of the disallowance of his claims, appeal to the board of review as hereinafter provided in this article.
Codes, 1942, § 10076-13; Laws, 1969 Ex Sess, ch. 58, § 13; Laws, 1971, ch. 503, § 4; Laws, 1981, ch. 468, § 8; Laws, 1989, ch. 518, § 3; Laws, 2009, ch. 492, § 89, 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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-29 - 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 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, § 10076-14; Laws, 1969 Ex Sess, ch. 58, § 14; Laws, 1981, ch. 468, § 9, eff. 7/1/1981.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-31 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 18, eff. 7/1/1982.
Codes, 1942, § 10076-15; Laws, 1969 Ex Sess, ch. 58, § 15.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-39 - 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 gasoline 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 gasoline is kept and enter upon any barge, vessel, or other vehicle transporting gasoline 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, § 10076-20; Laws, 1969 Ex Sess, ch. 58, § 20; Laws, 1986, ch. 395, § 1, eff. 7/1/1986.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-41 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Codes, 1942, § 10076-21; Laws, 1969 Ex Sess, ch. 58, § 21; Laws, 1981, ch. 468, § 11, eff. 7/1/1981.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-45 - 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 of gasoline 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 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 Twenty-five Thousand Dollars ($25,000.00), the claimant may not take credit on his monthly reports for more than Twenty-five Thousand Dollars ($25,000.00) per month until such approved amount is depleted.
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, except as otherwise provided in this section, 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 gasoline 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.
Codes, 1942, § 10076-23; Laws, 1969 Ex Sess, ch. 58, § 23; Laws, 1981, ch. 468, § 13; Laws, 2007, ch. 535, § 1, eff. 4/18/2007.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-47 - Funds placed in depositories

All funds collected by the State Tax Commission under the provisions of this article, or under the provisions of any other law, which may now or in the future be collected by the 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
.
The amount received on gasoline as defined in this article shall be paid and apportioned as provided in Section
27-5-101
.
Codes, 1942, § 10076-24; Laws, 1969 Ex Sess, ch. 58, § 24; Laws, 1979, ch. 417, § 3; Laws, 1981, ch. 468, § 14; Laws, 1987, ch. 322, § 8, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987).
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-49 - 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 gasoline taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of gasoline 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 gasoline taxes any demographic information it may have relative to distributors of gasoline. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.
Codes, 1942, § 10076-25; Laws, 1969 Ex Sess, ch. 58, § 25; Laws, 2001, ch. 390, § 1, 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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-51 - [Repealed]

Repealed by Laws, 1989, ch. 397, § 3, eff. 7/1/1989.
Codes, 1942, § 10076-26; Laws, 1969 Ex Sess, ch. 58, § 26.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-55 - [Repealed]

Repealed by Laws, 1996, ch. 306, § 12, eff. 7/1/1996.
Codes, 1942, § 10076-28; Laws, 1969 Ex Sess, ch. 58, § 28; 1982, ch. 438, § 3.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-57 - Stop at inspection station

Every person who shall haul, transport, or convey more than fifty (50) gallons of gasoline into this state over any highway, street, or public road thereof upon which the comptroller has established an inspection station as provided in Section
27-5-73
, Mississippi Code of 1972, shall stop at such station and shall submit the vehicle transporting such gasoline and the contents thereof to the inspection of the representative of the comptroller on duty at such station and shall also make available for inspection by the representative a copy of the bill of sale, invoice or other written record required by this article. If the tax on such gasoline has not been paid, and such gasoline is not for delivery to a bonded Mississippi distributor, or is not being transported in interstate commerce, then the operator of such vehicle shall forthwith pay the tax on such gasoline to the comptroller's representative at such station. This provision shall not apply to a common or contract carrier.
Codes, 1942, § 10076-29; Laws, 1969 Ex Sess, ch. 58, § 29, eff. 1/1/1970.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-59 - Wartime provisions

The comptroller is hereby authorized and empowered, with the approval of the governor and the attorney general, to alter or modify the requirements of all existing state regulations and laws governing gasoline inspection and gasoline grading should it become impossible for gasoline distributors and dealers to comply therewith by reason of regulations or directives of the United States government or any of its departments or agencies, promulgated or issued as necessary to the war effort, and in order to insure the best grades of gasoline possible to civilian users and to facilitate motor vehicle traffic during any war in which the United States is now or may hereafter be engaged.
Any modifications or alterations of such requirements shall be issued in writing by the comptroller, with the written approval of the governor and the attorney general of the State of Mississippi, only upon receipt of official government directives, in conflict with existing statutes, and such official government directives shall be preserved and recorded in the office of the comptroller. Provided, however, that no adjustment shall be made which cannot be justified by proper government directives.
The enforcement of the provisions of all laws or parts of laws which are now or may become impossible to comply with by reason of such federal regulations or directives shall be suspended for such time as the impossibility of compliance therewith continues.
The power hereby conferred shall lapse and terminate at the end of six (6) months following cessation of hostilities.
Codes, 1942, § 10076-30; Laws, 1969 Ex Sess, ch. 58, § 30, eff. 1/1/1970.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-61 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10076-33; Laws, 1969 Ex Sess, ch. 58, § 33.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-63 - 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, § 10076-34; Laws, 1969 Ex Sess, ch. 58, § 34, eff. 1/1/1970.
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 1 - GASOLINE TAX (§§ 27-55-1 — 27-55-65) › Section 27-55-65 - 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 the January 1, 1970, 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 gasoline received, sold, distributed or used by bonded distributors of gasoline 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 laws shall continue with the same effect as though such prior laws were not amended or repealed.
Codes, 1942, § 10076-31; Laws, 1969 Ex Sess, ch. 58, § 31, eff. 1/1/1970.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-301 - through 27-55-309 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
§ 27-55-301. [Codes, 1942, § 10077-01; Laws, 1969 Ex Sess, ch. 54, § 1; Laws 1981, ch. 468, § 15, eff. 7/1/1981] § 27-55-303. [Codes, 1942, § 10077-02; Laws, 1969 Ex Sess, ch. 54, § 2; Laws 1973, ch. 429, § 1; Laws 1998, ch. 457, § 3, eff. 3/23/1998] § 27-55-305. [Codes, 1942, § 10077-03; Laws, 1969 Ex Sess, ch. 54, § 3, eff. 1/1/1970] § 27-55-307. [Codes, 1942, § 10077-04; Laws, 1969 Ex Sess, ch. 54, § 4; Laws 1981, ch. 468, § 16, eff. 7/1/1981] § 27-55-309. [Codes, 1942, § 10077-05; Laws, 1969 Ex Sess, ch. 54, § 5; Laws 1981, ch. 468, § 17, eff. 7/1/1981]
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-311 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 19, eff. 7/1/1982.
Codes, 1942, § 10077-06; Laws, 1969 Ex Sess, ch. 54, § 6.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-313 - and 27-55-315 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
§ 27-55-313. [Codes, 1942, § 10077-07; Laws, 1969 Ex Sess, ch. 54, § 7; Laws 1981, ch. 468, § 18; Laws 1982, ch. 438, § 4; Laws 1987, ch. 322, § 9; Laws 1994, ch. 557, § 19; Laws 1996, ch. 306, § 3, eff. 7/1/1996] § 27-55-315. [Codes, 1942, § 10077-08; Laws, 1969 Ex Sess, ch. 54, § 8, eff. January 1, 1970]
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-317 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 19, eff. 7/1/1982.
Codes, 1942, § 10077-09; Laws, 1969 Ex Sess, ch. 54, § 9
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-319 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
Codes, 1942, § 10077-10; Laws, 1969 Ex Sess, ch. 54, § 10; Laws 1981, ch. 468, § 19; Laws 1987, ch. 322, § 10, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987) ; Laws 1996, ch. 306, § 4; Laws 1998, ch. 457, § 4, eff. 3/23/1998.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-321 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10077-11; Laws, 1969 Ex Sess, ch. 54, § 11.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-323 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
Codes, 1942, § 10077-12; Laws, 1969 Ex Sess, ch. 54, § 12, eff. 1/1/1970.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-325 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 19, eff. 7/1/1982.
Codes, 1942, § 10077-13; Laws, 1969 Ex Sess, ch. 54, § 13.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-327 - through 27-55-331 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
§ 27-55-327. [Codes, 1942, § 10077-14; Laws, 1969 Ex Sess, ch. 54, § 14, eff. 1/1/1970] § 27-55-329. [Codes, 1942, § 10077-15; Laws, 1969 Ex Sess, ch. 54, § 15; Laws 1971, ch. 497, § 1; Laws 1981, ch. 468, § 20; Laws 1989, ch. 518, § 4, eff. 7/1/1989] § 27-55-331. [Codes, 1942, § 10077-16; Laws, 1969 Ex Sess, ch. 54, § 16; Laws 1981, ch. 468, § 21, eff. 7/1/1981]
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-333 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 19, eff. 7/1/1982.
Codes, 1942, § 10077-17; Laws, 1969 Ex Sess, ch. 54, § 17
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-335 - through 27-55-347 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
§ 27-55-335. [Codes, 1942, § 10077-18; Laws, 1969 Ex Sess, ch. 54, § 18; Laws 1981, ch. 468, § 22, eff. 7/1/1981] § 27-55-337. [Codes, 1942, § 10077-19; Laws, 1969 Ex Sess, ch. 54, § 19; Laws 1986, ch. 395, § 2, eff. 7/1/1986] § 27-55-339. [Codes, 1942, § 10077-20; Laws, 1969 Ex Sess, ch. 54, § 20; Laws 1981, ch. 468, § 23, eff. 7/1/1981] § 27-55-341. [Codes, 1942, § 10077-21; Laws, 1969 Ex Sess, ch. 54, § 21; Laws 1981, ch. 468, § 24, eff. 7/1/1981] § 27-55-343. [Codes, 1942, § 10077-22; Laws, 1969 Ex Sess, ch. 54, § 22; Laws 1981, ch. 468, § 25, eff. 7/1/1981] § 27-55-345. [Codes, 1942, § 10077-23; Laws, 1969 Ex Sess, ch. 54, § 23; Laws 1979, ch. 417, § 4; Laws 1981, ch. 468, § 26; Laws 1984, ch. 478, § 20, eff. 7/1/1984] § 27-55-347. [Codes, 1942, § 10077-24; Laws, 1969 Ex Sess, ch. 54, § 24, eff. 1/1/1970]
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-349 - [Repealed]

Repealed by Laws, 1989, ch. 397, § 3, eff. 7/1/1989.
Codes, 1942, § 10077-25; Laws, 1969 Ex Sess, ch. 54, § 25.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-351 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
Codes, 1942, § 10077-26; Laws, 1969 Ex Sess, ch. 54, § 26, eff. 1/1/1970
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-353 - [Repealed]

Repealed by Laws, 1982, ch. 438, § 19, eff. 7/1/1982.
Codes, 1942, § 10077-27; Laws, 1969 Ex Sess, ch. 54, § 27
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-355 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
Codes, 1942, § 10077-30; Laws, 1969 Ex Sess, ch. 54, § 30; Laws 1987, ch. 322, § 11, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987).
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-357 - [Repealed]

Repealed by Laws 1981, ch. 468, § 74, eff. 7/1/1981.
Codes, 1942, § 10077-31; Laws, 1969 Ex Sess, ch. 54, § 31.
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 3 - OTHER MOTOR FUELS [Repealed] (§§ 27-55-301 — 27-55-359) › Section 27-55-359 - and 27-55-361 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 47, eff. 7/1/1999.
§ 27-55-359. [Codes, 1942, § 10077-32; Laws, 1969 Ex Sess, ch. 54, § 32, eff. January 1, 1970] § 27-55-361. [Codes, 1942, § 10077-28; Laws, 1969 Ex Sess, ch. 54, § 28, eff. January 1, 1970]
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 5 - FUELS HELD IN STORAGE [Repealed] (§ 27-55-401) › Section 27-55-401 - [Repealed]

Repealed by Laws, 1999, ch. 461, § 48, eff. 7/1/1999.
Laws, 1987, ch. 322, § 12, eff. 7/1/1987 (Governor's veto overridden by Legislature on 3/12/1987).
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 27-55-501 - Administration of article

(1)
This article may be cited as the "Mississippi Special Fuel Tax Law."
(2)
The Department of Revenue 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, 1999, ch. 461, § 1; Laws, 2009, ch. 492, § 90, 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 27-55-503 - Purpose of article

It is declared to be the purpose and intention of the Legislature to impose an excise tax to provide highways, streets and roads on all persons engaged in business as distributors of special fuel in this state, computed at the rates stated in this article, subject to the exemptions and refunds herein enumerated; to inquire into all violations; and to impose and inflict the penalties herein provided; and especially are the chancery courts of this state authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of special fuel as herein 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 are, hereby given full and complete immunity from all fines and jail sentences imposed by this article.
Laws, 1999, ch. 461, § 2, 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 27-55-507 - Distributor permit; application; bond

Before any person shall engage in business as a distributor of special fuel in this state, he shall first make application to the department, upon forms prescribed by the department, for a permit to engage in said business.
If the application is approved by the department, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00), the amount to be determined by the department; or, in lieu thereof, the applicant may deposit with the department a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond, or bonds, of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the special fuel taxes estimated to become due by the distributor of special fuel for any ninety-day period. If the distributor of special fuel is greater than one (1) month delinquent, and the special fuel tax estimate for any ninety-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the special fuel tax estimate for any ninety-day period. If the distributor of special fuel is greater than three (3) months delinquent, and the special fuel tax estimate for any one-hundred-eighty-day period exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), then the bond amount shall be increased in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) to equal the special fuel tax estimated for any one-hundred-eighty-day period. The bond required by this section shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the department, giving to the distributor of special fuel fifteen (15) days' notice, in writing, to increase such bond, such notice to state the amount of increase demanded.
The condition of such bond shall be that the distributor of special fuel shall fully comply with all laws pertaining to distributors of special fuel and pertaining to the transportation of special fuel as regulated by this article, and that he shall pay the special fuel taxes, and the penalties provided.
Laws, 1999, ch. 461, § 4, eff. 7/1/1999.
Amended by Laws, 2020, ch. 323, HB 866,§ 2, eff. 7/1/2020.
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 27-55-509 - Distributor permit; penalties for operating without

Any person engaging in business as a distributor of special fuel in this state without having the permit required by Section
27-55-507
, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of One Thousand Dollars ($1,000.00) or imprisonment in the county jail for six (6) months or both.
Laws, 1999, ch. 461, § 5, 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 27-55-511 - Distributor permit; revocation

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a bonded distributor of special fuel, and the permit shall not be assignable or otherwise transferable. Permits may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days' written notice, if the distributor shall fail to pay the special fuel taxes and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but the cancellation shall not relieve said distributor of special fuel or his sureties from liability on his distributor of special fuel bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes.
All bonds issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999 shall remain in full force and effect and all references in such bonds to oil and/or other motor fuel shall mean special fuel.
All permits issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999 shall remain in full force and effect and all references on said permits to oil and/or other motor fuel shall mean special fuel.
Laws, 1999, ch. 461, § 6, 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 27-55-513 - Adoption of rules and regulations for issuance of permits

(1)
The commission may adopt rules and regulations to provide for the issuance of permits to persons performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, any department, agency or institution of the State of Mississippi or any political subdivision thereof, allowing or requiring such persons to purchase special fuel for use in performing such contracts without the payment to the distributor of the tax levied in this article, and to provide that such persons report and pay such tax directly to the commission in instances where the commission determines that such payment will facilitate and expedite the collection of the tax which may be due on special fuel used by the permittee.
(2)
The distributor of special fuel is relieved of collecting and remitting the taxes levied in this article, when furnished with a copy of a permit issued pursuant to this section and the person holding the permit shall become liable for such taxes instead of the distributor. The full enforcement provisions of this article shall apply in the collection of the tax from the permittee.
(3)
The commission may require the permittee to execute and file with the commission a good and valid bond written by a surety company authorized to do business in this state. The bond shall be conditioned that all taxes which may accrue to the State of Mississippi under the provisions of this article will be paid when due. Provided, further, the commission may accept a bond filed under the provisions of Section
27-65-21
, Mississippi Code of 1972, when such bond is conditioned upon the payment of the taxes imposed by this article.
Laws, 1999, ch. 461, § 7, 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 27-55-515 - Marine diesel fuel or kerosene permit

Before any person shall purchase and store diesel fuel or kerosene in marine storage, dockside storage or in barges for sale or delivery to boats, such person shall make application to the commission for a marine diesel fuel or kerosene permit. If the commission approves the application, it shall issue a permit authorizing the applicant to engage in business as a marine diesel fuel or kerosene dealer, and said permit shall not be assignable or otherwise transferable.
Laws, 1999, ch. 461, § 8, 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 27-55-517 - Regulation of the sale of dyed diesel fuel

The commission may adopt rules and regulations allowing retail dealers to sell dyed diesel fuel. Such retail dealers shall comply with all rules and regulations pertaining to retail dealers selling dyed diesel fuel. The commission may require such retailers to execute and file with the commission a good and valid bond, written by a surety company authorized to do business in the state, conditioned that all taxes which may accrue to the State of Mississippi under the provisions of this article will be paid when due.
Laws, 1999, ch. 461, § 9, 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 27-55-519 - Excise tax on special fuel

(1)
Any person engaged in business as a distributor of special fuel or who acts as a distributor of special fuel, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax on all special fuel stored, used, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose, adjusted to sixty (60) degrees Fahrenheit.
The excise tax shall become due and payable when:
(a)
Special fuel is withdrawn from storage at a refinery, marine or pipeline terminal, except when withdrawal is by barge or pipeline.
(b)
Special fuel imported by a common carrier is unloaded by that carrier unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
(c)
Special fuel imported by any person other than a common carrier enters the State of Mississippi unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
(d)
Special fuel is blended in this state unless such blending occurs in a refinery, marine or pipeline terminal.
(e)
Special fuel is acquired tax free.
(2)
The special fuel excise tax shall be as follows:
(a)
Eighteen Cents (18¢) per gallon on undyed diesel fuel until the date specified in Section
65-39-35
and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter;
(b)
Five and Three-fourths Cents (5.75¢) per gallon on all special fuel except undyed diesel fuel and special fuel used as fuels in aircraft; and
(c)
Five and One-fourth Cents (5.25¢) per gallon on special fuel used as fuel in aircraft.
Laws, 1999, ch. 461, § 10, 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 27-55-521 - Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519

(1)
An excise tax at the rate of Eighteen Cents (18¢) per gallon until the date specified in Section
65-39-35
, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter is levied on any person engaged in business as a distributor of special fuel or who acts as such who sells:
(a)
Special fuel for use in performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, or any department, agency, institution of the State of Mississippi or any political subdivision thereof.
(b)
Dyed diesel fuel or kerosene to a state or local governmental entity for use on the highways in a motor vehicle.
(c)
Special fuel for use on the highway.
(2)
An excise tax at the rate of Eighteen Cents (18¢) per gallon until the date specified in Section
65-39-35
, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter is levied on any person who:
(a)
Uses dyed diesel fuel or kerosene in a motor vehicle on the highways of this state in violation of Section
27-55-539
.
(b)
Purchases or acquires undyed diesel fuel or kerosene for non-highway use and subsequently uses such diesel fuel or kerosene in a motor vehicle on the highways of this state.
(c)
Purchases or acquires special fuel for use in performing contracts as specified in this section.
Laws, 1999, ch. 461, § 11, 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 27-55-525 - Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors

Every person, other than a bonded distributor of special fuel, who shall purchase, or otherwise acquire special fuel within this state on which the tax has not been paid or covered by a bond of a distributor of special fuel, or otherwise exempt, shall be subject with respect to such special fuel, to all the provisions that apply to a bonded distributor of special fuel and shall be further subject to the additional penalties hereinafter provided.
Laws, 1999, ch. 461, § 13, 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 27-55-529 - [Repealed]

Repealed by Laws, 2004, ch. 470, § 3 effective 7/1/2004.
Laws, 1999, ch. 461, § 15, eff. 7/1/1999.