Mississippi DOR Adopts Amendments to Petroleum Tax Rules

The Mississippi Department of Revenue (DOR) Dec. 17 adopted amendments to the rules on petroleum tax. The amended regulations include: 1) that taxpayers will be allowed to submit import notices via Taxpayer Access Point (TAP) rather than contacting an inspection station operated by the Mississippi Department of Transportation (MDOT); and 2) format and non-substantive changes to language and policy consistency. The regulations take effect Jan. 16, 2025. [Miss. Dep’t of Revenue, Regs., Title 35, Chapter 01, 02, 03, 12/17/24 Miss. Admin. Bull.]