2007 Regular Session
To: Ways and Means
By: Representative Reynolds, Guice
AN ACT TO AMEND SECTION 27-55-45, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A REFUND OF GASOLINE AND MOTOR FUEL TAXES THAT WERE ERRONEOUSLY OR ILLEGALLY COLLECTED FROM CERTAIN DISTRIBUTORS OF GASOLINE OR OTHER PERSONS; TO PROVIDE THAT THE STATE TAX COMMISSION MAY AUTHORIZE SUCH A REFUND REGARDLESS OF WHETHER A CLAIM FOR THE REFUND IS FILED WITHIN THREE YEARS FROM THE DATE OF PAYMENT OF THE TAXES ERRONEOUSLY OR ILLEGALLY COLLECTED; TO LIMIT THE TOTAL AMOUNT THAT MAY BE REFUNDED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-55-45, Mississippi Code of 1972, is amended as follows:
27-55-45. In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a distributor of gasoline or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19. Provided, however, in cases where the approved claim exceeds Twenty-five Thousand Dollars ($25,000.00), the claimant may not take credit on his monthly reports for more than Twenty-five Thousand Dollars ($25,000.00) per month until such approved amount is depleted.
No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and, except as otherwise provided in this section, shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for tax paid on gasoline not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this article and further provided that the claim therefor is filed within three (3) years.
For a distributor of gasoline or any other person from which taxes were erroneously or illegally collected between December 2002 and June 2003 in a state other than Mississippi, the commission may, upon approval by the commission, authorize a refund to the distributor or other person for the amount of taxes erroneously or illegally collected regardless of whether a claim for the refund is filed within three (3) years from the date of payment of the taxes erroneously or illegally collected. The total amount that may be refunded under this paragraph shall not exceed One Hundred Sixty Thousand Dollars ($160,000.00) in the aggregate. This paragraph shall stand repealed from and after October 1, 2007.
SECTION 2. This act shall take effect and be in force from and after its passage.