Bill Text | History of Actions | Amendments | Background | Title |
Description: Fuel tax law; clarify with regard to biodiesel and biofuel.
Bill Text: [Introduced] [Committee Substitute] [Passed Senate]
| 1 | 01/09 (S) Referred To Finance | |
| 2 | 01/30 (S) Title Suff Do Pass Comm Sub | |
| 3 | 02/01 (S) Committee Substitute Adopted | |
| 4 | 02/01 (S) Tabled Subject To Call | |
| 5 | 02/01 (S) Passed {Vote} | |
| 6 | 02/02 (S) Transmitted To House | |
| 7 | 02/07 (H) Referred To Ways and Means | |
| 8 | 02/20 (H) Title Suff Do Pass | |
| 9 | 03/06 (H) Read the Third Time | |
| 10 | 03/07 (H) Amended | |
| 11 | 03/07 (H) Passed As Amended {Vote} | |
| 12 | 03/09 (H) Returned For Concurrence | |
| 13 | 03/15 (S) Decline to Concur/Invite Conf | |
| 14 | 03/20 (S) Conferees Named Robertson,Clarke,Fillingane | |
| 15 | 03/22 (H) Conferees Named Watson,Norquist,Robinson (63rd) | |
| 16 | 03/26 (S) Died In Conference |
| Adopted | [H] | Amendment No 1 Voice Vote |
| Adopted | [H] | Amendment No 2 Voice Vote |
| [H] | Amendment Report for Senate Bill No. 2371 |
| Effective date | July 1, 2007 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths |
Senate Committee:
House Committee:
Principal Author: Robertson
Code Sections: A 027-0055-0005, A 027-0055-0011, A 027-0055-0019, A 027-0055-0045, A 027-0055-0505, A 027-0055-0519, A 027-0055-0521, A 027-0055-0527
Title: AN ACT TO AMEND SECTION 27-55-5, MISSISSIPPI CODE OF 1972, TO DEFINE "ETHANOL," "ETHANOL PRODUCER" AND "GASOHOL" FOR PURPOSES OF THE GASOLINE TAX LAW AND TO CLARIFY THE DEFINITION OF GASOLINE; TO CREATE NEW SECTION 27-55-8, MISSISSIPPI CODE OF 1972, TO REQUIRE PERSONS OPERATING A FACILITY THAT PRODUCES ETHANOL TO OBTAIN AN ETHANOL PRODUCERS PERMIT FROM THE STATE TAX COMMISSION; TO REQUIRE A PERSON WHO BLENDS ETHANOL, METHANOL OR ANY OTHER PRODUCT WITH GASOLINE TO OBTAIN A BLENDERS PERMIT FROM THE STATE TAX COMMISSION; TO AMEND SECTION 27-55-11, MISSISSIPPI CODE OF 1972, TO REMOVE THE REQUIREMENT THAT TANKS INTO WHICH GASOLINE IS DISCHARGED TO HAVE CORRECT GAUGE TABLES LISTING CAPACITY PREPARED BY A CALIBRATING AGENCY APPROVED BY THE STATE TAX COMMISSION; TO SPECIFY THE POINT AT WHICH THE GASOLINE EXCISE TAX ACCRUES ON ETHANOL; TO REQUIRE CERTAIN REPORTS TO THE STATE TAX COMMISSION REGARDING SALES AND DELIVERIES OF ETHANOL; TO AMEND SECTION 27-55-19, MISSISSIPPI CODE OF 1972, TO REMOVE THE EXCISE TAX EXEMPTION FOR GASOLINE EXPORTED BY PERSONS TO A DESTINATION BEYOND THE BORDERS OF THIS STATE; TO CLARIFY CERTAIN PROVISIONS RELATING TO REFUNDS OF THE GASOLINE TAX; TO AMEND SECTION 27-55-45, MISSISSIPPI CODE OF 1972, TO REMOVE THE $25,000.00 LIMIT ON THE CREDIT THAT MAY BE TAKEN BY A PERSON AGAINST SUBSEQUENT TAX REPORTS IN THE EVENT TAXES OR PENALTIES IMPOSED UNDER THE GASOLINE TAX LAW HAVE BEEN ILLEGALLY OR ERRONEOUSLY COLLECTED FROM HIM; TO CREATE NEW SECTION 27-55-67, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PROVISIONS OF THE GASOLINE TAX LAW SHALL NOT APPLY TO CERTAIN PRODUCERS OF ETHANOL WHO PRODUCE ETHANOL EXCLUSIVELY FOR THEIR OWN MOTOR VEHICLES IF THEY OBTAIN THE PERMIT REQUIRED FOR SUCH PRODUCTION; TO AMEND SECTION 27-55-505, MISSISSIPPI CODE OF 1972, TO INCLUDE BIODIESEL AND BIOFUEL WITHIN THE DEFINITION OF THE TERM "SPECIAL FUEL" IN THE MISSISSIPPI SPECIAL FUEL TAX LAW; TO DEFINE "BIODIESEL," "BIOFUEL," "BIODIESEL PRODUCER," "BIOFUEL PRODUCER" AND "UNDYED KEROSENE" FOR PURPOSES OF THE MISSISSIPPI SPECIAL FUEL TAX LAW AND TO CLARIFY THE DEFINITION OF THE TERM "REFINER"; TO CREATE NEW SECTION 27-55-508, MISSISSIPPI CODE OF 1972, TO REQUIRE PERSONS OPERATING FACILITIES PRODUCING BIODIESEL TO OBTAIN A BIODIESEL PRODUCERS PERMIT FROM THE STATE TAX COMMISSION; TO REQUIRE PERSONS OPERATING FACILITIES PRODUCING BIOFUEL TO OBTAIN A BIOFUEL PRODUCERS PERMIT FROM THE STATE TAX COMMISSION; TO REQUIRE ANY PERSON WHO BLENDS BIODIESEL, BIOFUEL OR ANY OTHER PRODUCT TO PRODUCE SPECIAL FUEL TO OBTAIN A BLENDERS PERMIT; TO AMEND SECTION 27-55-519, MISSISSIPPI CODE OF 1972, TO CLARIFY THE EXCISE TAX ON BIODIESEL, BIOFUEL AND BLENDS OF SUCH FUEL AND DIESEL; TO AMEND SECTION 27-55-521, MISSISSIPPI CODE OF 1972, TO CLARIFY THE EXCISE TAX ON BIODIESEL AND BIOFUEL; TO AMEND SECTION 27-55-527, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT BIODIESEL OR BIOFUEL SHALL NOT BE SUBJECT TO THE SPECIAL FUEL TAX UNTIL BLENDED WITH PETROLEUM DIESEL FUEL OR ANY OTHER PRODUCT OR IS SOLD FOR USE AS FUEL AND TO PROVIDE FOR A REFUND OF THE SPECIAL FUEL TAX WHEN AN EXEMPT SALE OCCURS AND THE TAX HAS ALREADY BEEN PAID; TO CREATE NEW SECTION 27-55-571, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PROVISIONS OF THE MISSISSIPPI SPECIAL FUEL TAX LAW SHALL NOT APPLY TO CERTAIN PRODUCERS OF BIODIESEL AND BIOFUEL WHO PRODUCE BIODIESEL OR BIOFUEL EXCLUSIVELY FOR THEIR OWN MOTOR VEHICLES IF THEY OBTAIN THE PERMIT REQUIRED FOR SUCH PRODUCTION; TO CREATE SECTIONS 27-55-701, 27-55-703, 27-55-705, 27-55-707, 27-55-709, 27-55-711, 27-55-713, 27-55-715, 27-55-717 AND 27-55-719, MISSISSIPPI CODE OF 1972, TO PROVIDE FOR THE REGULATION BY THE STATE TAX COMMISSION OF PRODUCERS OF FUEL ALCOHOL, BIODIESEL OR BIOFUEL WHO PRODUCE SUCH FUEL FOR USE EXCLUSIVELY IN THEIR OWN MOTOR VEHICLES AND PRODUCE LESS THAN 5,000 GALLONS OF FUEL ANNUALLY; TO IMPOSE AN ANNUAL PERMIT FEE ON PRODUCERS OF SUCH FUEL AND ON PERSONS WHO INSTALL A BIOFUEL CONVERSION KIT OR ANY OTHER DEVICE CAPABLE OF PRODUCING FUEL ON THEIR MOTOR VEHICLE; TO PROVIDE PENALTIES FOR FAILURE TO PAY THE REQUIRED PERMIT FEES AND TO PROVIDE PENALTIES FOR THE SALE OR DISTRIBUTION OF SUCH FUEL; TO REQUIRE SUCH PRODUCERS TO MAINTAIN CERTAIN RECORDS; TO AUTHORIZE THE AGENTS AND EMPLOYEES OF THE STATE TAX COMMISSION TO HAVE FULL ACCESS AT ALL REASONABLE HOURS TO BUILDINGS WHERE SUCH FUEL IS PRODUCED; TO AUTHORIZE AGENTS AND EMPLOYEES OF THE STATE TAX COMMISSION AND THE MISSISSIPPI DEPARTMENT OF TRANSPORTATION TO INSPECT ANY MOTOR VEHICLE EQUIPPED WITH A BIOFUEL CONVERSION KIT OR ANY OTHER DEVICE CAPABLE OF PRODUCING FUEL ON THEIR MOTOR VEHICLE; AND FOR RELATED PURPOSES.
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