Mississippi Petroleum Tax Bond A distributor is any person who receives, imports, acquires, purchases, sells or distributes any taxable petroleum product (gasoline, ethanol, aviation gasoline, dyed diesel fuel, undyed diesel fuel, kerosene, fuel oil, bio-diesel or jet fuel, compressed gas or lubricating oil [motor oil]) on which the petroleum excise taxes have not been paid or any person engaged in business as a refiner, blender, marine terminal or pipeline terminal operator, any person who exports Special Fuel (dyed diesel fuel, undyed diesel fuel, kerosene, fuel oil, bio-diesel or jet fuel), or any person engaged in the distribution of Special Fuel by tank car, tank truck or both or any person licensed to sell gasoline or diesel fuel in another state or jurisdiction who is authorized by that state or jurisdiction to collect the Mississippi Gasoline Taxes and Diesel Fuel Taxes. Such person is required to obtain distributor’s permits from the Department of Revenue before engaging in business and to post a bond in an amount to be determined by the Department.