Department of Revenue

The Department may withdraw approval of the security plan at any time if there have been one or more documented instances of theft or loss of cannabis products on the licensed premises within the past year. If the Department withdraws its approval of the security plan, the licens…

Failure to comply with the terms of an approved security plan will result in disciplinary action by the Department. Notes 35 Miss. Code. R. 11-8-103 Adopted 7/1/2022 Amended 3/6/2025

Notes 35 Miss. Code. R. 11-8-104 Reserved 7/1/2022 Reserved 3/6/2025

A licensee is responsible for the security of all cannabis products on the licensed premises, providing adequate safeguards against theft or diversion of cannabis products, and records that are required to be kept. Notes 35 Miss. Code. R. 11-9-100 Adopted 7/1/2022 Amended 3/6/202…

The licensee must ensure that commercial grade, non-residential door locks are installed on every external door, and gate if applicable, of a licensed premises where cannabis products are present. Notes 35 Miss. Code. R. 11-9-101 Adopted 7/1/2022 Amended 3/6/2025

During all hours when the licensee is not operating, a licensee must ensure that: 1. All points of ingress and egress from a licensed premises are securely locked and any keys or key codes to the enclosed area remain in the possession of the licensee, licensee representative, or …

Notes 35 Miss. Code. R. 11-9-103 Reserved 7/1/2022 Reserved 3/6/2025

Any person other than a common or contract carrier bringing gasoline in quantities exceeding fifty (50) gallons or Special Fuel (diesel fuel, kerosene, jet fuel, and fuel oil) in quantities exceeding five hundred (500) gallons into this state is required to give notice to the Dep…

Notice shall be given by accessing the Taxpayer Access Point (TAP) account provided by the Department to register the shipment and print the Import Notice form. A copy of the electronically submitted Import Notice is required to be carried in the truck. A copy of the electronical…

The person importing the gasoline and/or Special Fuel shall report the following information: 1. The type and quantity of the product; 2. The day, the time, and place it will be brought in; 3. The route that will be traveled; and 4. The destination. (The route traveled shall be t…

The importer (distributor) shall retain a copy of the Import Notice form for a period of three years. Notes 35 Miss. Code. R. 9-01-103 Amended 1/17/2025

The importer (distributor) shall account for all Import Notice forms. Notes 35 Miss. Code. R. 9-01-104 Amended 1/17/2025

Any person other than a common or contract carrier, failing to give notice, carrying an incomplete Import Notice, or traveling a different route or at a different time than indicated when the shipment was reported is in violation of this rule and of Miss. Code Ann. Sections 27-55…

Notes 35 Miss. Code. R. 9-01-106 Reserved 1/17/2025

[Effective until 1/17/2025] Reserved Notes 35 Miss. Code. R. 9-01-107

A retail location is any place, other than a Special Fuel Distributor's bulk storage facility, where diesel fuel is sold to the consumer. Notes 35 Miss. Code. R. 9-02-100 Amended 1/17/2025

When both undyed diesel fuel and dyed diesel fuel are sold at a retail location, separate storage tanks and pumps shall be maintained. The pump used for dispensing the dyed diesel fuel shall not be located on or near the pump island on which the pump used for dispensing undyed di…

The pump used for dispensing dyed diesel fuel must be marked "NON-HIGHWAY USE" in letters at least one inch (1") in height on a contrasting background. Notes 35 Miss. Code. R. 9-02-102 Amended 1/17/2025

The operator of the retail location is required to maintain records to substantiate all sales of dyed diesel fuel. Such records shall contain the following: 1. The seller's name; 2. The purchaser's name; 3. The date of sale or delivery; 4. The number of gallons sold; 5. The inten…

The permit to sell dyed diesel fuel at a retail location may be revoked, by the Department, upon ten (10) days written notice, if the permittee fails to comply with the provisions of this rule or the laws of the State of Mississippi pertaining to the sale and distribution of dies…

Notes 35 Miss. Code. R. 9-02-105 Reserved 1/17/2025

[Effective until 1/17/2025] Reserved Notes 35 Miss. Code. R. 9-02-106

[Effective until 1/17/2025] Reserved Notes 35 Miss. Code. R. 9-02-107

The Commission may issue Direct Pay Permits to construction contractors if such permit will expedite the proper classification and payment of the applicable taxes on Special Fuel. Notes 35 Miss. Code. R. 9-03-100 Amended 1/17/2025

No permit may be issued until the applicant has executed and filed with the Department a bond covering all taxes which may accrue under this section. However, the Department may accept a bond filed under Miss. Code Ann. Section 27-65-21 (The contractor's tax bond) when such bond …

This permit is subject to revocation at any time that the Department deems such action is in the best interest of the State. Notes 35 Miss. Code. R. 9-03-102 Amended 1/17/2025

Notes 35 Miss. Code. R. 9-03-103 Reserved 1/17/2025

[Effective until 1/17/2025] Reserved Notes 35 Miss. Code. R. 9-03-104