Senate Bill 2265

AN ACT TO REPEAL SECTION 27-19-23, MISSISSIPPI CODE OF 1972, WHICH IMPOSES AN ANNUAL TAX ON HYBRID VEHICLES AND PROVIDES THAT THE TAX SHALL BE PAID TO THE COUNTY TAX COLLECTOR AT THE SAME TIME AND IN THE SAME MANNER AS THE ANNUAL HIGHWAY PRIVILEGE TAX; TO REQUIRE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO REFUND PAYMENTS MADE UNDER SECTION 27-19-23, MISSISSIPPI CODE OF 1972, PRIOR TO THE EFFECTIVE DATE OF THIS ACT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-19-23, Mississippi Code of 1972, which imposes an annual tax on hybrid vehicles and provides that the tax shall be paid to the county tax collector at the same time and in the same manner as the annual highway privilege tax, is hereby repealed.

SECTION 2. The Department of Revenue shall refund all payments made pursuant to Section 27-19-23 prior to the effective date of this act.

SECTION 3. This act shall take effect and be in force from and after July 1, 2019.