[Introduced] [Passed Senate] [Sent to Governor]
History of Actions | Amendments | Background | Title |
Description: Motor fuel taxes; provide for the taxation of special fuels.
| 1 | 01/27/99 | (S) | Referred To Finance | |
| 2 | 02/22/99 | (S) | Title Suff Do Pass As Amended | |
| 3 | 02/23/99 | (S) | Amended | |
| 4 | 02/23/99 | (S) | Passed As Amended | |
| 5 | 02/24/99 | (S) | Transmitted To House | |
| 6 | 02/24/99 | (H) | Referred To Ways and Means | |
| 7 | 03/10/99 | (H) | Title Suff Do Pass | |
| 8 | 03/11/99 | (H) | Passed | |
| 9 | 03/12/99 | (H) | Motion to Reconsider Entered | |
| 10 | 03/17/99 | (H) | Reconsidered | |
| 11 | 03/17/99 | (H) | Amended | |
| 12 | 03/17/99 | (H) | Passed As Amended | |
| 13 | 03/18/99 | (H) | Returned For Concurrence | |
| 14 | 03/19/99 | (S) | Concurred in Amend From House | |
| 15 | 03/23/99 | (S) | Enrolled Bill Signed | |
| 16 | 03/23/99 | (H) | Enrolled Bill Signed | |
| 17 | 03/29/99 | Approved by Governor |
| Adopted | [S] | Amendment No 1 |
| Adopted | [H] | Amendment No 1 |
| Effective date | *July 1, 1999 | |
| Disposition | Law | |
| Deadline | Revenue/Appropriation | |
| Revenue | Yes | |
| 3/5ths vote required | Yes | |
| Chapter number | 461 |
Senate Committee:
House Committee:
Principal Author: Bryan
Code Sections: A 007-0007-0002, A 027-0005-0101, A 027-0055-0012, A 027-0055-0019, A 027-0061-0003, A 027-0061-0005, A 027-0061-0011, A 027-0061-0012, A 049-0017-0403, A 049-0017-0407, A 065-0001-0008, A 065-0039-0035, RP 027-0055-0361, RP 027-0055-0359, RP 027-0055-0355, RP 027-0055-0351, RP 027-0055-0347, RP 027-0055-0345, RP 027-0055-0343, RP 027-0055-0341, RP 027-0055-0339, RP 027-0055-0337, RP 027-0055-0335, RP 027-0055-0331, RP 027-0055-0329, RP 027-0055-0327, RP 027-0055-0323, RP 027-0055-0319, RP 027-0055-0315, RP 027-0055-0313, RP 027-0055-0309, RP 027-0055-0307, RP 027-0055-0305, RP 027-0055-0303, RP 027-0055-0301, RP 025-0055-0401, RP 027-0057-0371, RP 027-0057-0369, RP 027-0057-0367, RP 027-0057-0363, RP 027-0057-0361, RP 027-0057-0357, RP 027-0057-0353, RP 027-0057-0351, RP 027-0057-0349, RP 027-0057-0347, RP 027-0057-0345, RP 027-0057-0343, RP 027-0057-0341, RP 027-0057-0339, RP 027-0057-0337, RP 027-0057-0334, RP 027-0057-0333, RP 027-0057-0331, RP 027-0057-0329, RP 027-0057-0327, RP 027-0057-0319, RP 027-0057-0317, RP 027-0057-0315, RP 027-0057-0313, RP 027-0057-0309, RP 027-0057-0307, RP 027-0057-0305, RP 027-0057-0303, RP 027-0057-0301
Title: AN ACT TO CREATE THE MISSISSIPPI SPECIAL FUEL TAX LAW TO COMBINE UNDER ONE ARTICLE THE TAXATION OF FUELS FORMERLY KNOWN AS "OTHER MOTOR FUEL" AND "OTHER OILS"; TO PROVIDE FOR THE ADMINISTRATION OF THE MISSISSIPPI SPECIAL FUEL TAX LAW BY THE STATE TAX COMMISSION; TO PROVIDE FOR THE ISSUANCE OF SPECIAL FUEL PERMITS TO DISTRIBUTORS OF SPECIAL FUEL; TO PROVIDE THAT ALL BONDS AND PERMITS ISSUED UNDER THE PROVISIONS OF THE OTHER MOTOR FUEL TAX LAW AND THE OIL TAX LAW IN EFFECT PRIOR TO THE EFFECTIVE DATE OF THIS ACT SHALL REMAIN IN FULL FORCE AND EFFECT AND ALL REFERENCES IN SUCH BONDS AND PERMITS TO OIL AND OTHER MOTOR FUEL SHALL MEAN SPECIAL FUEL; TO PROVIDE FOR THE EXCISE TAX ON SPECIAL FUEL; TO PROVIDE FOR THE DUTIES AND RESPONSIBILITIES OF DISTRIBUTORS IN REGARD TO THIS ACT; TO PROVIDE CERTAIN CREDIT AND EXEMPTIONS REGARDING THE SPECIAL FUEL TAX; TO PROVIDE FOR THE REGULATION OF DYED DIESEL FUEL AND KEROSENE; TO GIVE THE STATE TAX COMMISSION CERTAIN POWERS WITH REGARD TO THE ENFORCEMENT OF THIS ACT; TO PROVIDE FOR PENALTIES FOR VIOLATIONS OF THIS ACT; TO LEVY A TAX ON UNDYED DIESEL FUEL ON WHICH THE OTHER MOTOR FUEL TAX HAS NOT BEEN PAID THAT IS HELD IN STORAGE AT A BULK PLANT OR RETAIL LOCATION ON JULY 1, 1999; TO AMEND SECTION 27-5-101, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE APPORTIONMENT OF TAXES ON SPECIAL FUELS; TO AMEND SECTION 27-55-12, MISSISSIPPI CODE OF 1972 TO PROVIDE THE MANNER IN WHICH CERTAIN PERSONS OBTAIN THE EXEMPTION FROM EXCISE TAXES ON GASOLINE, SPECIAL FUEL AND COMPRESSED GAS; TO AMEND SECTIONS 7-7-2, 27-55-19, 27-61-3, 27-61-5, 27-61-11, 27-61-12, 49-17-403, 49-17-407, 65-1-8 AND 65-39-35, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO REPEAL SECTIONS 27-55-301 THROUGH 27-55-361, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE TAXATION OF OTHER MOTOR FUELS; TO REPEAL SECTION 27-55-401, MISSISSIPPI CODE OF 1972, WHICH APPLIES CERTAIN TAX INCREASES TO FUELS HELD IN STORAGE; TO REPEAL SECTIONS 27-57-301 THROUGH 27-57-371, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR THE TAXATION OF OTHER OILS; TO REPEAL SECTIONS 27-57-361 AND 27-57-363, MISSISSIPPI CODE OF 1972, WHICH REQUIRES PERSONS TRANSPORTING CERTAIN AMOUNTS OF OIL TO STOP AT CERTAIN INSPECTION STATIONS AND WHICH GIVE THE STATE TAX COMMISSION CERTAIN POWERS REGARDING THE REGULATION OF OIL IN CASE OF WAR; AND FOR RELATED PURPOSES.
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