Senate Bill 2222

AN ACT TO AUTHORIZE PERSONS WHO ARE THE OPERATORS OF MOTOR VEHICLES WITH CONCRETE MIXERS ATTACHED TO THEM THAT ARE POWERED BY THE ENGINE THAT IS USED TO PROPEL THE MOTOR VEHICLE TO OBTAIN A REFUND OF A PORTION OF THE EXCISE TAX IMPOSED ON THE SPECIAL FUEL USED BY THE MOTOR VEHICLE; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) A special fuel user who is the operator of a motor vehicle with a concrete mixer attached to it that is powered by the engine that is used to propel the motor vehicle, may obtain a refund from the commission in the amount of twenty-five percent (25%) of the excise tax imposed by this chapter on the special fuel used by the motor vehicle.

(2) A person who wishes to apply for the refund authorized by subsection (1) of this section shall:

(a) Submit to the commission an application for the refund on a form prescribed by the commission containing such information as the commission considers necessary; and

(b) Establish to the satisfaction of the commission that within a period of six (6) months he purchased not less than two hundred (200) gallons of special fuel in this state.

SECTION 2. The provisions of Section 1 of this act shall be codified in Article 7, Chapter 55, Title 27.

SECTION 3. This act shall take effect and be in force from and after July 1, 2007.