35 Miss. Code. R. 9-03-101
No permit may be issued until the applicant has executed and filed with the Department a bond covering all taxes which may accrue under this section. However, the Department may accept a bond filed under Miss. Code Ann. Section 27-65-21 (The contractor's 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 Miss. Code Ann. Section 27-55-521. The Direct Pay Permit number must appear on all invoices for sales exempted under this section.
Notes
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