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Mississippi Statutes, Title 27

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Mississippi/Statutes

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Title 27, Taxation and Finance

57 chapters · 2,101 sections in this title.

All chapters in Title 272,101 Ch 19, Motor Vehicle Privilege and Excise Taxes512 Ch 7, Income Tax and Withholding186 Ch 35, Ad Valorem Taxes—Assessment126 Ch 107, Disaster Relief73 Ch 65, Sales Tax69 Ch 31, Ad Valorem Taxes—General Exemptions62 Ch 15, Statewide Privilege Taxes60 Ch 55, Gasoline and Motor Fuel Taxes60 Ch 104, State Fiscal Affairs56 Ch 105, Depositories56 Ch 41, Ad Valorem Taxes—Collection52 Ch 25, Severance Taxes49 Ch 115, Alyce G. Clarke Mississippi Lottery Law46 Ch 71, Alcoholic Beverage Taxes42

2,101 sections·Filtered byTitle 27✕

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…
Miss. Code Ann. § 27-57-17 Lubricating oil tax; exemptions
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(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…
Miss. Code Ann. § 27-57-19 Lubricating oil tax; refunds
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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 bein…

Showing 1,501–1,550 of 2,101

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Miss. Code Ann. § 27-57-21 Administration and enforcement

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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 impos…

Miss. Code Ann. § 27-57-25 Retention of records by distributors and other persons; statute of limitations for actions by state for recovery of additional amounts

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Each distributor shall maintain and keep for a period of three (3) years a record of all lubricating oil purchased, received, procured, manufactured, refined, compounded, used, sold, stored or delivered within this state by such distributor, together with invoices, bills of ladin…

Miss. Code Ann. § 27-57-27 Right to inspection

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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, …

Miss. Code Ann. § 27-57-3 Purpose of article

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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…

Miss. Code Ann. § 27-57-31 Commission to institute proceedings; sequestration; lien; seizure

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The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this article to recover taxes, damages or penalties due under this article. All taxes and damages recovered in any proceedings by the commission shall be paid over and d…

Miss. Code Ann. § 27-57-33 Refund of taxes erroneously or illegally collected

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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 t…

Miss. Code Ann. § 27-57-35 Funds placed in depositories

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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 acco…

Miss. Code Ann. § 27-57-37 Deposit of tax receipts

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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 65-39-3…

Miss. Code Ann. § 27-57-39 Exchange of information with other states

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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 b…

Miss. Code Ann. § 27-57-41 Evidence of product transported; inspections

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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…

Miss. Code Ann. § 27-57-43 Authority to make rules and regulations

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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…

Miss. Code Ann. § 27-57-45 Effect of prior law

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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 …

Miss. Code Ann. § 27-57-5 Definitions

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(a) 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…

Miss. Code Ann. § 27-57-7 Distributor; application for permit; bond

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Before any person shall engage in business as a Class A distributor of lubricating oil, as defined in this article, 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 said applicati…

Miss. Code Ann. § 27-57-9 Distributor; revocation of permit; injunction

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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…

Miss. Code Ann. § 27-59-1 Administration of chapter

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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 chapter.

Miss. Code Ann. § 27-59-11 Levy of tax

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(1) A tax at the rate of One-fourth Cent (¼¢) per gallon is hereby levied upon any person engaged in business as a distributor of compressed gas, excepting natural gas, for the privilege of engaging in such business or acting as such distributor. The tax shall be based on all com…

Miss. Code Ann. § 27-59-12 Exemptions

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(a) There shall not be included in the measure of the tax levied in this chapter any compressed gas:(a) Sold or delivered by a permitted distributor of compressed gas to a second permitted distributor of compressed gas, who shall become liable for the tax unless said compressed g…

Miss. Code Ann. § 27-59-13 Monthly report and remittance

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The excise taxes levied in this chapter shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each distributor shall file with the department a monthly report setting forth the quantity of compressed gas received w…

Miss. Code Ann. § 27-59-17 Power of motor vehicle comptroller to cancel permits

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If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately…

Miss. Code Ann. § 27-59-23 Noncompliance punishable by injunction against doing business

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When any distributor or other person shall fail to submit his or its monthly report as hereinabove provided, or when any distributor or other person shall fail to keep such records as required hereinabove, or fail to allow inspection of such required records as provided in this c…

Miss. Code Ann. § 27-59-25 Retention of records by distributors and other persons; statute of limitations for actions by state to recover additional amounts

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Each distributor of compressed gas shall maintain and keep for a period of three (3) years a record of all compressed gas received, acquired, manufactured, refined, purchased, sold or delivered within this state, together with invoices, bills of lading and other pertinent records…

Miss. Code Ann. § 27-59-29 Compressed gas user’s decal for motor vehicles; fee; classifications

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(1) Any person operating a motor vehicle or motor vehicles of any type on the highways of the State of Mississippi that use or are capable of using any compressed gas, except liquefied natural gas, as a motor fuel shall, before operating such motor vehicle or motor vehicles, obta…

Miss. Code Ann. § 27-59-3 Definitions

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(a) The words, terms and phrases as used in this chapter shall have the following meanings unless the context requires otherwise:(a) “Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination actin…

Miss. Code Ann. § 27-59-31 Penalty for operating without compressed gas user’s decal

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No person shall operate or cause to be operated, upon the highways of this state, a motor vehicle or motor vehicles that use or are capable of using compressed gas as a motor fuel, when such person has not paid the taxes levied in this chapter and the motor vehicle does not displ…

Miss. Code Ann. § 27-59-33 Annual reports of Class II and Class III users

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Each person to whom a Class II or Class III compressed gas user’s decal is issued shall file an annual report with the commission. Such report shall be filed at a time designated by the commission, shall be on forms prescribed by the commission and shall contain such information …

Miss. Code Ann. § 27-59-35 Refunds

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If a motor vehicle on which the annual privilege tax or portion thereof has been paid is damaged to the extent it cannot be used or the compressed gas carburetion equipment has been removed from such motor vehicle, the owner or operator may obtain a refund of the unexpired portio…

Miss. Code Ann. § 27-59-37 Administration and enforcement

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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 impos…

Miss. Code Ann. § 27-59-39 Exemptions

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Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by …

Miss. Code Ann. § 27-59-41 Right to inspection

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The commission shall have full access, ingress, and egress at all reasonable hours to and from any place or building where compressed gas may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commissi…

Miss. Code Ann. § 27-59-45 Commission to institute proceedings; sequestration; lien; seizure

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The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this chapter, to recover taxes, damages or penalties due under this chapter. All taxes and damages recovered in any proceedings by the commission shall be paid over and …

Miss. Code Ann. § 27-59-47 Refund of taxes erroneously or illegally collected

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In the event that any taxes, permit fees or penalties imposed by this chapter have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a sub…

Miss. Code Ann. § 27-59-49 Apportionment of proceeds of tax

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(1) Except as provided in subsection (2) of this section, all proceeds of the tax collected under the provisions of this chapter shall be paid and apportioned by the commission in the same manner as payments on gasoline are made in accordance with Section 27-5-101, Mississippi Co…

Miss. Code Ann. § 27-59-51 Funds placed in depositories

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All funds collected by the commission under the provisions of this chapter, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in …

Miss. Code Ann. § 27-59-53 Exchange of information with other states

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The commission may provide any department or agency of any state or the United States responsible for the enforcement of compressed gas taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of compressed gas by any perso…

Miss. Code Ann. § 27-59-57 Authority to make rules and regulations

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The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this chapter, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and…

Miss. Code Ann. § 27-59-59 Effect of prior law

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This chapter shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 264, Laws of 1946, as amended, or Chapter 267, Laws of 1946, as amended, as they existed before November 1, 1969, and such provisions shall be considere…

Miss. Code Ann. § 27-59-7 Distributor permit; application; bond

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Before any person shall engage in business as a distributor of compressed gas, he shall first make application to the department, upon forms prescribed by the department, for a permit to engage in said business. If said application is approved, the department may require said app…

Miss. Code Ann. § 27-59-9 Distributor permit; revocation; injunction

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If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the appl…

Miss. Code Ann. § 27-59-301 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. § 27-59-303 Definitions

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(a) The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise.(a) “Natural gas” means a mixture of hydrocarbons and small quantities of nonhydrocarbons existing in the gaseous phase.(b) “Locomotive fuel” means die…

Miss. Code Ann. § 27-59-305 Issuance and revocation of permits

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Any person subject to the tax imposed by this article shall apply to the commission for a “user’s permit” on forms prescribed by the commission. Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with…

Miss. Code Ann. § 27-59-307 Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes

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(1) There is hereby levied and imposed a tax at a rate of:(1) Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.(2) Three Cents (3¢) per one thousand (1,000) cubic feet…

Miss. Code Ann. § 27-59-309 Exemptions

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The United States government, the State of Mississippi and all agencies, departments and political subdivisions thereof are exempt from the tax levied in this article.

Miss. Code Ann. § 27-59-311 Payment of tax; filing of reports

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The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the department a monthly report setting forth the quantity …

Miss. Code Ann. § 27-59-313 Administrative provisions of sales tax law incorporated into article

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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…