Corpus

MCA Chapter 57

MCA Chapter 57
in effect

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 27-57-5 Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise: “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. “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. “Class A 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. “Commission” or “department” means the Department of Revenue. “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. “Waters” shall mean public waters. “Retailer” means every person who sells lubricating oil at retail.

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

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 commission, upon forms prescribed by the commission, for a permit to engage in said business. If said application is approved, the commission may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which 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); or in lieu thereof, deposit with the commission a cash bond in the aforesaid amount. A personal bond in the aforesaid amount shall also be acceptable if the same is secured by 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 lubricating oil tax estimated to become due by the said distributor for any ninety-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the commission giving to the licensee fifteen (15) days’ notice, in writing, to increase said bond, said notice to state the amount of increase demanded. The bond required by this section shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of lubricating oil and pay all excise taxes and penalties provided. Provided that bonds given by distributors under the laws heretofore in force shall remain in full force and effect. Provided, however, any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the commission shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of lubricating oil.

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

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as either a Class A or Class B 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 commission 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 commission, 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.

Miss. Code Ann. § 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 Class A distributor as defined in this article, shall pay for the privilege of engaging in such business or acting as such Class A distributor, an excise tax of Two cents (2¢) per quart (Eight cents (8¢) per gallon) upon lubricating oil (1) sold to Class B 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. Provided that any person or concern who holds a permit as a distributor of lubricating oil, issued under prior law, who applies for and receives a permit as a Class B distributor, as defined in this article, shall upon the issuance of such Class B distributor’s permit take an actual physical inventory of all lubricating oil on hand. A tax, at the rate provided above, shall immediately accrue upon the amount of lubricating oil on hand and shall be payable to the comptroller on or before the twentieth of the month following the month in which such inventory is made. All such inventories shall be made under the supervision of a representative of the comptroller. After the issuance of Class B permits, holders thereof shall be required to pay the tax, provided for in this section, to Class A distributors on all lubricating oil purchased or otherwise acquired.

Miss. Code Ann. § 27-57-13 Monthly report and remittance.

For the purpose of determining the amount of his liability for the tax imposed herein, each Class A 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 commission a monthly report which shall include a statement of the number of gallons of lubricating oil sold by such Class A distributor within this state during the preceding calendar month and such other information as may be necessary for the proper administration of this article. At the time of filing each monthly report with the commission, each Class A distributor shall pay to the commission the full amount of the lubricating oil tax due from such Class A distributor for the preceding calendar month. Reports and payments sent to the commission by mail must be postmarked 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 postmarked by the first working day following the due date in order to be considered timely filed. The monthly report of the Class A distributor shall be prepared and filed with the commission on forms prescribed by the commission, or such Class A distributor may, with the approval of the commission, furnish the required information on machine-prepared schedules setting out such information as is prescribed on the forms furnished by the commission. Such monthly reports shall be signed by the Class A 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 27-57-17 Lubricating oil tax; exemptions.

There shall not be included in the measure of the tax levied hereunder any lubricating oils: Sold or delivered by a Class A distributor to another Class A distributor within this state. Sold by a Class 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. 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. Exported to destination beyond the borders of this state by a Class A distributor. Sold in quantities of fifty (50) gallons, or more, to be used by any railroad locomotive, boat, vessel, ship, towboat, or dredgeboat. 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. 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 commission. 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 27-57-23 Repealed.

Repealed by Laws of 1982, ch. 438, § 20, effective from and after July 1, 1982. [Codes, 1942, § 10078-11; Laws, 1969 Ex Sess, ch. 56, § 11; Laws, 1972, ch. 479, § 10]

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.

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 lading, and other pertinent records and papers as may be reasonably required by the commission. All sales made by a distributor shall be evidenced in writing, signed by the seller, or their agents, shall bear the date of purchase, name and address of the purchaser, and the seller, and shall show the kind and quantity of the product purchased. Sales tickets and invoices made to cash shall not be considered as complying with the terms of this article. It shall be the duty of every person purchasing lubricating oil from a distributor or other person for the purpose of sale or distribution to maintain and keep for a period of three (3) years a record of lubricating oil received together with delivery tickets, invoices, bills of lading and such other records as the commission shall require. If, in the normal conduct of a distributor’s business, the records of such distributor are maintained and kept at an office outside the State of Mississippi, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a distributor fails or refuses to permit the commission or any of its employees to check and audit his record during the usual business hours of the day, the commission shall have authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor. The commission may, after an audit and examination of the records of a distributor, authorize the disposal of such records, such authorization to be in writing by the commission after a request by the distributor. All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

Miss. Code Ann. § 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.

Miss. Code Ann. § 27-57-29 Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005. [Codes, 1942, § 10078-15; Laws, 1969 Ex Sess, ch. 56, § 15; Laws, 1981, ch. 468, § 34, eff from and after July 1, 1981.]

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

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 disposed of as any and all other lubricating oil taxes are required to be. Any chancellor or judge authorized to grant remedial writs shall grant writs of sequestration for the impounding of lubricating oil on which the excise tax or penalties is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that he had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on the lubricating oil sought to be sequestered; and that unless said lubricating oil is sequestered and impounded, said lubricating oil will be removed, concealed or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said lubricating oil. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration. The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor without a permit, used in the operation of his business as such distributor, for the excise taxes levied in this article and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to all private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of lubricating oil and other petroleum products, motor vehicles, or other personal property used in the operation of said business. The commission shall have the right, when taxes due the State of Mississippi are delinquent under this article, or where any person acting as a distributor without a permit receives lubricating oil in this state without paying the tax thereon, to issue a writ of summons and seizure, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Said writ shall be directed to the proper officer or to any fieldman or representative of the commission commanding the officer or representative of the commission to seize the property upon which a lien exists as hereinabove provided. After the issuance of said writ, such actions and proceedings shall be had on said writ, as is presently provided for the enforcement of purchase money security interests by the statutes of this state. Provided, however, that the commission or its representative shall have the right to stop and hold any moving or movable equipment as set out in this paragraph, pending the issuance of process. It is expressly provided that the remedies set out in the foregoing paragraphs shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this article.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 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.

Miss. Code Ann. § 27-57-301 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-301 . [Codes, 1942, § 10078-101; Laws, 1969 Ex Sess, ch. 57, § 1; Laws, 1981, ch. 468, § 38, eff from and after July 1, 1981] § 27-57-303 . [Codes, 1942, § 10078-120; Laws, 1969 Ex Sess, ch. 57, § 20, eff from and after January 1, 1970] § 27-57-305 . [Codes, 1942, § 10078-102; Laws, 1969 Ex Sess, ch. 57, § 2; Laws, 1974, ch. 472, § 1; Laws, 1982, chs. 410, § 1; 438, § 7; Laws, 1992, ch. 413, § 1; Laws, 1996, ch. 306, § 6; Laws, 1998, ch. 457, § 5, eff from and after passage (approved March 23, 1998)] § 27-57-307 . [Codes, 1942, § 10078-103; Laws, 1969 Ex Sess, ch. 57, § 3; Laws, 1981, ch. 468, § 39, eff from and after July 1, 1981] § 27-57-309 . [Codes, 1942, § 10078-104; Laws, 1969 Ex Sess, ch. 57, § 4; Laws, 1981, ch. 468, § 40, eff from and after July 1, 1981] Editor’s Notes — Former § 27-57-301 related to administration of article. For present previsions see § 27-55-501 . Former § 27-57-303 related to purpose of article. For present provisions, see § 27-55-503 . Former § 27-57-305 related to definitions. For present provisions, see § 27-55-505 . Former § 27-57-307 related to distributor permit; application; bond. For present provisions, see § 27-55-507 . Former § 27-57-309 related to distributor permit; revocation; injunction. For present provisions, see § 27-55-511 . Cross References — Special Fuel Tax, see § 27-55-501 et seq.

Miss. Code Ann. § 27-57-311 Repealed.

Repealed by Laws of 1995, ch. 364, § 6, effective from and after July 1, 1995. [Codes, 1942, § 10078-105; Laws, 1969 Ex Sess, ch. 57, § 5; Laws, 1974, ch. 472, § 2; Laws, 1981, ch. 468, § 41; Laws, 1982, ch. 438, § 8]

Miss. Code Ann. § 27-57-313 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-313 . [Codes, 1942, § 10078-106; Laws, 1969 Ex Sess, ch. 57, § 6; Laws, 1982, ch. 438, § 9, eff from and after July 1, 1982] § 27-57-315 . [Codes, 1942, § 10078-107; Laws, 1969 Ex Sess, ch. 57, § 7; Laws, 1970, ch. 275, § 1; Laws, 1974, ch. 479; Laws, 1981, ch. 468, § 42; Laws, 1982, chs. 410, § 2; 438, § 10; Laws, 1987, ch. 322, § 14; Laws, 1995, ch. 364, § 3, eff from and after July 1, 1995] § 27-57-317 . [Codes, 1942, § 10078-108; Laws, 1969 Ex Sess, ch. 57, § 8; Laws, 1981, ch. 468, § 43; Laws, 1996, ch. 306, § 7; Laws, 1998, ch. 457, § 6, eff from and after passage (approved March 23, 1998)] § 27-57-319 . [Codes, 1942, § 10078-109; Laws, 1969 Ex Sess, ch. 57, § 9, eff from and after January 1, 1970] Editor’s Notes — Former § 27-57-313 related to marine diesel fuel or kerosene permit. For present provisions, see § 27-55-515 . Former § 27-57-315 related to excise tax on oil. For present provisions, see § 27-55-523 . Former § 27-57-317 related to monthly report and remittance. For present provisions, see § 27-55-523 . Former § 27-57-319 related to report from person not bonded as a distributor of oil. For present provisions, see § 27-55-525 .

Miss. Code Ann. § 27-57-321 Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10078-110; Laws, 1969 Ex Sess, ch. 57, § 10; Laws, 1981, ch. 468, § 44]

Miss. Code Ann. § 27-57-323 Repealed.

Repealed by Laws of 1982, chs. 410, § 19; 438, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10078-111; Laws, 1969 Ex Sess, ch. 57, § 11; Laws, 1980, ch. 561, § 18]

Miss. Code Ann. § 27-57-325 Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10078-112; Laws, 1969 Ex Sess, ch. 57, § 12]

Miss. Code Ann. § 27-57-327 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-327 . [Codes, 1942, § 10078-113; Laws, 1969 Ex Sess, ch. 57, § 13; Laws, 1970, ch. 550, § 1; Laws, 1974, ch. 472, § 3; Laws, 1981, ch. 468, § 45; Laws, 1982, ch. 410, § 3; Laws, 1989, ch. 462, § 14; Laws, 1996, ch. 306, § 8, eff from and after July 1, 1996] § 27-57-329 . [Codes, 1942, § 10078-114; Laws, 1969 Ex Sess, ch. 57, § 14; Laws 1974, ch. 472, § 4; Laws, 1979, ch. 354; Laws, 1982, ch. 438, § 11; Laws, 1991, ch. 384, § 4; Laws, 1995, ch. 364, § 4; Laws, 1996, ch. 306, § 9, eff from and after July 1, 1996] § 27-57-331 . [Codes, 1942, § 10078-115; Laws, 1969 Ex Sess, ch. 57, § 15; Laws, 1974, ch. 472, § 5; Laws, 1981, ch. 46; Laws, 1989, ch. 518, § 7, eff from and after July 1, 1989] § 27-57-333 . [Codes, 1942, § 10078-116; Laws, 1969 Ex Sess, ch. 57, § 16; Laws, 1981, ch. 468, § 47, eff from and after July 1, 1981] § 27-57-334 . [Laws, 1995, ch. 364, § 5, eff from and after July 1, 1995] Editor’s Notes — Former § 27-57-327 related to exemptions and allowances. For present provisions, see § 27-55-527 . Former § 27-57-329 related to marking requirements for diesel fuel or kerosene used for nonhighway purposes; liability for tax; invoices. Former § 27-57-331 related to oil tax; refunds. For present provisions, see § 27-55-535 . Former § 27-57-333 related to administration and enforcement. For present provisions, see § 27-55-537 . Former § 27-57-334 related to use of dyed diesel fuel in motor vehicle. For present provisions, see § 27-55-539 .

Miss. Code Ann. § 27-57-335 Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10078-117; Laws, 1969 Ex Sess, ch. 57, § 17; Laws, 1974, ch. 472, § 6]

Miss. Code Ann. § 27-57-337 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-337 . [Codes, 1942, § 10078-118; Laws, 1969 Ex Sess, ch. 57, § 18; Laws, 1989, ch. 397, § 2, eff from and after July 1, 1989] § 27-57-339 . [Codes, 1942, § 10078-119; Laws, 1969 Ex Sess, ch. 57, § 19, eff from and after January 1, 1970] § 27-57-341 . [Codes, 1942, § 10078-121; Laws, 1969 Ex Sess, ch. 57, § 21; Laws, 1981, ch. 468, § 48; Laws, 1982, ch. 438, § 12, eff from and after July 1, 1982] § 27-57-343 . [Codes, 1942, § 10078-122; Laws, 1969 Ex Sess, ch. 57, § 22; Laws, 1986, ch. 395, § 4, eff from and after July 1, 1986] § 27-57-345 . [Codes, 1942, § 10078-123; Laws, 1969 Ex Sess, ch. 57, § 23; Laws, 1981, ch. 468, § 49, eff from and after July 1, 1981] § 27-57-347 . [Codes, 1942, § 10078-124; Laws, 1969 Ex Sess, ch. 57, § 24; Laws, 1981, ch. 468, § 50, eff from and after July 1, 1981] § 27-57-349 . [Codes, 1942, § 10078-125; Laws, 1969 Ex Sess, ch. 57, § 25; Laws, 1974, ch. 472, § 7; Laws, 1981, ch. 468, § 51, eff from and after July 1, 1981] § 27-57-351 . [Codes, 1942, § 10078-126; Laws, 1969 Ex Sess, ch. 57, § 26; Laws, 1979, ch. 417, § 6; Laws, 1981, ch. 468, § 52; Laws, 1984, ch. 478, § 21, eff from and after July 1, 1984] § 27-57-353 . [Codes, 1942, § 10078-127; Laws, 1969 Ex Sess, ch. 57, § 27, eff from and after January 1, 1970] Editor’s Notes — Former § 27-57-337 related to transportation reports; seals of vessels, etc. For present provisions, see § 27-55-541 . Former § 27-57-339 related to metering requirements. For present provisions, see § 27-55-543 . Former § 27-57-341 related to retention of records by distributors and others; dual user’s records; statute of limitations for actions by state for recovery of additional amounts. For present provisions, see § 27-55-545 . Former § 27-57-343 related to right to inspection. For present provisions, see § 27-55-547 . Former § 27-57-345 related to appeal from acts and orders of commission. Former § 27-57-347 related to commission to institute proceedings; sequestration; lien; seizure. For present provisions, see § 27-55-551 . Former § 27-57-349 related to refund of taxes erroneously or illegally collected. For present provisions, see § 27-55-553 . Former § 27-57-351 related to funds placed in depositories. For present provisions, see § 27-55-555 . Former § 27-57-353 related to exchange of information with other states. For present provisions, see § 27-55-557 .

Miss. Code Ann. § 27-57-355 Repealed.

Repealed by Laws of 1989, ch. 397, § 3, effective from and after July 1, 1989. [Codes, 1942, § 10078-128; Laws, 1969 Ex Sess, ch. 57, § 28; Laws, 1974, ch. 472, § 8]

Miss. Code Ann. § 27-57-357 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. [Codes, 1942, § 10078-129; Laws, 1969 Ex Sess, ch. 57, § 29; Laws, 1995, ch. 364, § 2, eff from and after July 1, 1995]

Miss. Code Ann. § 27-57-359 Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10078-130; Laws, 1969 Ex Sess, ch. 57, § 30]

Miss. Code Ann. § 27-57-361 and 27-57-363. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-361 . [Codes, 1942, § 10078-131; Laws, 1969 Ex Sess, ch. 57, § 31, eff from and after January 1, 1970] § 27-57-363 . [Codes, 1942, § 10078-132; Laws, 1969 Ex Sess, ch. 57, § 32, eff from and after January 1, 1970] Editor’s Notes — Former § 27-57-361 related to stop at inspection stations. Former § 27-57-363 related to wartime provisions.

Miss. Code Ann. § 27-57-365 Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981. [Codes, 1942, § 10078-135; Laws, 1969 Ex Sess, ch. 57, § 35]

Miss. Code Ann. § 27-57-367 Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999. § 27-57-367 . [Codes, 1942, § 10078-136; Laws, 1969 Ex Sess, ch. 57, § 36; Laws, 1987, ch. 322, § 15, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987)] § 27-57-369 . [Codes, 1942, § 10078-137; Laws, 1969 Ex Sess, ch. 57, § 37, eff from and after January 1, 1970] § 27-57-371 . [Codes, 1942, § 10078-133; Laws, 1969 Ex Sess, ch. 57, § 33, eff from and after January 1, 1970] Editor’s Notes — Former § 27-57-367 related to apportionment of tax. For present provisions, see § 27-55-561 . Former § 27-57-369 related to authority to make rules and regulations. For present provisions, see § 27-55-563 . Former § 27-57-371 related to effect of prior law. For present provisions, see § 27-55-565 .