Bill Text | History of Actions | Amendments | Background | Title |
Description: Motor carrier fuel tax; revise laws to conform to International Fuel Tax Agreement (STC).
Bill Text: [Introduced] [Passed House] [Sent to Governor]
| 1 | 01/09 (H) Referred To Ways and Means | |
| 2 | 01/24 (H) Title Suff Do Pass | |
| 3 | 01/30 (H) Amended | |
| 4 | 01/30 (H) Passed As Amended | |
| 5 | 02/01 (H) Transmitted To Senate | |
| 6 | 02/07 (S) Referred To Finance | |
| 7 | 02/13 (S) Title Suff Do Pass | |
| 8 | 02/21 (S) Passed | |
| 9 | 02/22 (S) Transmitted To House | |
| 10 | 02/27 (H) Enrolled Bill Signed | |
| 11 | 02/27 (S) Enrolled Bill Signed | |
| 12 | 03/05 Approved by Governor |
| Adopted | [H] | Amendment No 1 |
| Effective date | Passage | |
| Disposition | Law | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths | |
| Chapter number | 311 |
House Committee:
Senate Committee:
Principal Author: McCoy
Code Sections: A 027-0061-0009, A 027-0061-0011, A 027-0061-0013, A 027-0061-0015, A 027-0061-0020
Title: AN ACT TO AMEND SECTION 27-61-9, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE ISSUANCE AND REVOCATION OF LICENSES UNDER THE INTERNATIONAL FUEL TAX AGREEMENT; TO AMEND SECTION 27-61-11, MISSISSIPPI CODE OF 1972, TO DESIGNATE WHEN MOTOR CARRIER FUEL TAX REPORTS ARE TIMELY FILED; TO DELETE REFERENCES TO REFUNDS AND CERTAIN ADMINISTRATIVE PROVISIONS; TO AMEND SECTION 27-61-13, MISSISSIPPI CODE OF 1972, TO SPECIFY THE PROCEDURE FOR USE OF CREDITS ON REPORTS FILED UNDER THE INTERNATIONAL FUEL TAX AGREEMENT; TO DELETE REFERENCES TO CREDIT CERTIFICATES AND MINIMUM PURCHASES; TO AMEND SECTION 27-61-15, MISSISSIPPI CODE OF 1972, TO CHANGE THE RECORD RETENTION PERIOD FROM THREE TO FOUR YEARS; TO INCLUDE REFERENCES TO PERSONS LICENSED UNDER THE INTERNATIONAL FUEL TAX AGREEMENT; TO PROVIDE FOR THE ASSESSMENT OF TAXES AND TO PROVIDE A THREE-YEAR LIMITATION PERIOD FOR ASSESSMENT OF TAXES; TO AMEND SECTION 27-61-20, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT AN AGREEMENT ENTERED INTO UNDER THE INTERNATIONAL FUEL TAX AGREEMENT WILL NOT RESTRICT THE STATE IN CERTAIN MATTERS AND TO PROVIDE THAT THE STATE TAX COMMISSION MAY PARTICIPATE IN DATA CLEARINGHOUSES FOR THE EXCHANGE OF INFORMATION; TO CODIFY SECTION 27-61-31, MISSISSIPPI CODE OF 1972, TO PROVIDE ADMINISTRATIVE PROCEDURES FOR THE ASSESSMENT OF INTEREST AND PENALTIES UNDER THE MOTOR CARRIER FUEL TAX LAWS; TO CODIFY SECTION 27-61-33, TO PROVIDE FOR THE REFUND OF TAXES ERRONEOUSLY COLLECTED UNDER THE MOTOR CARRIER FUEL TAX LAWS; TO CODIFY SECTION 27-61-35, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR APPEALS OF ACTS AND ORDERS OF THE STATE TAX COMMISSION UNDER THE MOTOR CARRIER FUEL TAX LAWS; AND FOR RELATED PURPOSES.
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