Petroleum Tax Laws, Rules and Regulations

The following laws administered by the Mississippi Department of Revenue may be found at Mississippi Code at Lexis Publishing​.

Gasoline Tax Law, Title 27, Chapter 55, Mississippi Code Annotated (27-55-1)

Special Fuel Tax Law (Diesel Fuel, Fuel Oil, Jet Fuel and Kerosene,) Title 27, Chapter 55, Mississippi Code Annotated (27-55-501)

Lubricating Oil Tax Law, Title 27, Chapter 57, Mississippi Code Annotated (27-57-1)

Compressed Gas Tax Law, Title 27, Chapter 59, Mississippi Code Annotated (27-59-1)

Natural Gas - Compressed Gas - Locomotive Fuel Users Tax, Title 27, Chapter 59, Mississippi Code Annotated (27-59-301)

Environmental Protection Fee, Section 49-17-401, Mississippi Code Annotated

Propane Education Assessment, Section 75-57-119, Mississippi Code Annotated

Seawall Tax Section, Section 65-33-47, Mississippi Code Annotated

Interstate Fuel Tax, Section 27-61-1, Mississippi Code Annotated