57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-57-1 Administration of article
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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.
Miss. Code Ann. § 27-57-11 Excise tax on lubricating oil
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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) …
Miss. Code Ann. § 27-57-13 Monthly report and remittance
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(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 the…
Miss. Code Ann. § 27-57-15 Report from person not bonded as distributor
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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 lubri…