Part IX Petroleum Tax

Title 35, Part IX of the Mississippi Administrative Code includes rules and regulations for Petroleum Taxes. View a PDF for the entire Part IX.

After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss. Code Ann.​)

Citation references to a particular section include a section number. As example, 35.IX.01.100 refers to Section 100 of Chapter 1.

Notice of Importing Gasoline and Special fuel

 

35.IX.01 Mississippi Administrative Code

Part IX, Chapter 1

100

Any person other than a common or contract carrier bringing gasoline in quantities exceeding 50 gallons or Special Fuel (diesel fuel, kerosene, jet fuel and fuel oil) in quantities exceeding 500 gallons into this State is required to give notice to the Tax Commission of his intention to import such product.

101

Notice shall be given by:
1. Completing a Mississippi Import Notice form and contacting an inspection station operated by the Mississippi Department of Transportation to report the shipment and obtaining a registration number before the gasoline and/or Special Fuel is brought into the State. This number must be written on both copies of the import notice form and both copies carried on the truck. The identification number assigned by the officer is proof that the proper notice was given to the Tax Commission. The original (white) copy of the import notice must either be surrendered at an inspection station or mailed to the Tax Commission.
2. Accessing the web site provided by the Mississippi Department of Transportation (MDOT), registering the shipment and printing the Import Notice Form. A copy of the electronically submitted notice is required to be carried in the truck or the assigned registration number written on an Import Notice form. A copy of the electronic submitted notice is not required to be mailed to the Commission.

102

The person importing the gasoline and/or Special Fuel shall report the type and quantity of the product; the day, the time and place it will be brought in; the route that will be traveled and the destination. The route traveled shall be the most direct route over suitable highways from the point of entry to the destination.

103

The importer (distributor) shall retain a copy of the import notice form for a period of three years.

104

The importer (distributor) shall account for all import notice forms.

105

Any person other than a common or contract carrier, failing to give notice or who has an import notice form that is incomplete or is traveling a different route or at a different time than indicated when the shipment was reported is in violation of this Rule and of sections 27-55-53 and 27-55-559, Mississippi Code of 1972. The entire amount of the state excise tax upon the gasoline and/or Special Fuel being transported shall be due and payable along with a penalty of twenty-five percent of such tax. Any agent of the Commission or MDOT Enforcement officer shall have the right to seize or impound the motor vehicle in which such gasoline and/or Special Fuel is being transported until the excise tax and penalty have been paid. In addition, the Commission may revoke the distributors permit to engage in business in this State.

106

(Reserved)

107

(Reserved)​

Retail Dealer of Dyed Diesel Fuel

 

35.IX.02 Mississippi Administrative Code

Part IX, Chapter 2

100

Any person intending to sell dyed diesel fuel from a retail location must obtain a permit from the State Tax Commission.

101

A retail location is any place, other than a Special Fuel Distributor's bulk storage facility, where diesel fuel is sold to the consumer.

102

When both undyed diesel fuel and dyed diesel fuel are sold at a retail location, separate storage tanks and pumps shall be maintained. The pump used for dispensing the dyed diesel fuel shall not be located on or near the pump island on which the pump used for dispensing undyed diesel fuel is located.

103

The pump used for dispensing dyed diesel fuel must be marked "NON HIGHWAY USE" in letters at least one inch (1") in height on a contrasting background.

104

The operator of the retail location is required to maintain records to substantiate all sales of dyed diesel fuel. Such records shall contain the following:
1. The seller's name
2. The purchaser's name
3. The date of sale or delivery
4. The number of gallons sold
5. The intended use of the diesel fuel
6. If applicable, the Contractors Direct Pay Permit Number.

105

The permit to sell dyed diesel fuel at a retail location may be revoked, by the State Tax Commission, upon ten days written notice, if the permittee fails to comply with the provisions of this rule or the laws of the State of Mississippi pertaining to the sale and distribution of diesel fuel.

106

(Reserved)

107

(Reserved)​

Direct Payment of Taxes on Special Fuel to the Commission in Lieu of Payment to the Distributor

 

35.IX.03 Mississippi Administrative Code

Part IX, Chapter 3

100

The Commission may issue Direct Pay Permits to construction contractors if such permit will expedite the proper classification and payment of the applicable taxes on Special Fuel.

101

No permit may be issued until the applicant has executed and filed with the Commission a bond covering all taxes which may accrue under this section. However the Commission may accept a bond filed under Section 27-65-21 (contractors tax bond) when such bond covers the taxes levied on Special Fuel. The issuance of this permit transfers the liability for the tax directly to the permit holder in lieu of payment to the distributor and relieves the distributor of the liability for the taxes levied under Section 27-55-521. The Direct Pay Permit number must appear on all invoices for sales exempted under this section.

102

This permit is subject to revocation at any time that the Commission deems that such action is in the best interest of the state.

103

(Reserved)

104

(Reserved)​

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