Statutes > Mississippi Statutes > TITLE 27 - TAXATION AND FINANCE > Chapter 55 - Gasoline and Motor Fuel Taxes. > 27-55-501 - Administration of article.

27-55-501 - Administration of article.

§ 27-55-501. Administration of article.
  

[Until July 1, 2010, this section will read:]
 

(1)  This article may be cited as the "Mississippi Special Fuel Tax Law." 

(2)  The State Tax Commission 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.  
 

[From and after July 1, 2010, this section will read:]

(1)  This act may be cited as the "Mississippi Special Fuel Tax Law." 

(2)  The Department of Revenue 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. 
 

Sources: Laws, 1999, ch. 461, § 1; Laws, 2009, ch. 492, § 90, eff from and after July 1, 2010.