House Bill 47

AN ACT TO REQUIRE A MANUFACTURER OF ALL-TERRAIN VEHICLES TO FILE AN ANNUAL REPORT WITH THE DEPARTMENT OF REVENUE LISTING EACH WARRANTY ISSUED BY THE MANUFACTURER FOR A NEW ALL-TERRAIN VEHICLE THAT WAS SOLD DURING THE PRECEDING CALENDAR YEAR TO A RESIDENT OF THIS STATE BY A RETAILER LOCATED OUTSIDE THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL USE THE INFORMATION IN THE REPORT TO INVESTIGATE AND COLLECT ANY UNPAID USE TAXES IMPOSED ON ALL-TERRAIN VEHICLES DESCRIBED IN THE REPORT; TO PROVIDE PENALTIES FOR FAILURE TO FILE THE REPORTS REQUIRED BY THIS ACT; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) (a) The department shall require a manufacturer of all-terrain vehicles ("manufacturer") to file a report with the department not later than March 1 of each year listing each warranty issued by the manufacturer for a new

all-terrain vehicle that was sold during the preceding calendar year to a resident of this state by a retailer located outside this state. The report must:

(i) Be in a form prescribed by the department; and

(ii) Contain at least the following information for each warranty:

1. The vehicle identification number of the all-terrain vehicle;

2. The make, model, and model year of the all-terrain vehicle; and

3. The name and address, including street name and number, city, and zip code, of the purchaser of the

all-terrain vehicle.

(b) The department shall use the information in the report to investigate and collect any unpaid use tax imposed under this chapter on an all-terrain vehicle described in the report.

(2) (a) If a manufacturer fails to file a report required by this section or fails to file a complete report, the department may impose a penalty of (a) Twenty-five Dollars ($25.00) for each failure to file a report or failure to file a complete report and (b) Twenty-five Dollars ($25.00) for each warranty required to be listed in a report, whether the manufacturer failed to file a report or failed to file a complete report. Such penalty shall be in addition to any other penalty provided by law.

(3) If a manufacturer fails to file the report required under this section, the commissioner may require the attendance of any person and take his testimony with respect to any matter pertaining to a manufacturer's liability for filing such report, with power to administer oaths to such person or persons. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, the failure or refusal may be reported to the Attorney General, the district attorney or county attorney, who shall thereupon institute proceedings in any circuit court in Mississippi to compel obedience to any summons of the commissioner, or his authorized agent. The proceedings shall be by petition for citation to the person refusing to obey such summons, to show cause why the person should not be required to obey such summons. The circuit judge may hear such petition in termtime or vacation upon two (2) days' notice to the person sought to be cited; and the circuit judge may enter such order as he may deem proper, and punish any failure to comply with the order as for any other contempt of the court.

SECTION 2. Section 1 of this act shall be codified as a new section in Chapter 67, Title 27, Mississippi Code of 1972.

SECTION 3. This act shall take effect and be in force from and after July 1, 2020.