{"data":{"id":"us-ms/miss.-code-ann.-27-61-1","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-61-1","heading":"Miss. Code Ann. § 27-61-1","body":"The purpose of this chapter is to ensure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.\n\nThe Department of Revenue, hereinafter called the “ commission ” or the “ department ,” 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 chapter.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"bdda8f46aea9a75d4c2c5f108b696573988b7bc7bb2ba706e669185ac081d9ef","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-59-9","next":"us-ms/miss.-code-ann.-27-61-11"},"notice":"GroundRules: Original legal text. Not legal advice."}