Miss. Code § 77-7-261
The commission is hereby authorized to require annual, periodical, or special reports from all motor carriers except those exempted in this chapter, to prescribe the manner and form in which such reports shall be made, and to require from such carriers specific answers to all questions upon which the commission may deem information to be necessary. Such reports shall be under oath whenever the commission so requires. The commission may also require any motor carrier to file with it a copy of each or any contract, agreement, or arrangement between such carrier and any other carrier or person in relation to any traffic affected by the provisions of this chapter.
The commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda, including those of the movement of traffic as well as of the receipts and expenditures of money, to be kept by common carriers and restricted common carriers by motor vehicle and the length of time such accounts, records and memoranda shall be preserved. The commission or its employees shall at all reasonable times have access to all lands, buildings, or equipment of motor carriers used in connection with their operations and also all accounts, records, and memoranda, including all documents, papers, and correspondence now or hereafter existing, and kept or required to be kept, by motor carriers. The commission and its employees shall have authority to inspect and examine any and all such lands, buildings, equipment, accounts, records, and memoranda, including all documents, papers, and correspondence now or hereafter existing and kept or required to be kept by such carriers. This section shall apply to receivers of carriers, to operating trustees, and to the extent deemed necessary by the commission, to persons affiliated with or having control, direct or indirect, over any motor carrier.
Miss. Code § 77-7-261