Miss. Code Ann. § 27-55-47: Miss. Code Ann. § 27-55-47

All funds collected by the State Tax Commission under the provisions of this article, or under the provisions of any other law, which may now or in the future be collected by the commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57 .

The amount received on gasoline as defined in this article shall be paid and apportioned as provided in Section 27-5-101 .