§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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.
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]