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