MCA Chapter 59

in effect

Miss. Code Ann. § 27-59-1 Administration of chapter.

The Department of Revenue, hereinafter called the “commission” or the “department,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.

Miss. Code Ann. § 27-59-3 Definitions.

The words, terms and phrases as used in this chapter shall have the following meanings unless the context requires otherwise: “Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context. “Highway” means and includes every way or place, of whatever nature, including public roads, toll roads, streets, and alleys of the state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that they may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. Provided further, that the confines of a highway shall include the entire width and length of the right-of-way. “Motor vehicle” means every vehicle licensed for highway use by which any person or property is transported or drawn upon the highways of this state and which is self-propelled. “Liquefied compressed gas” means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. The term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees F. Normal storage of these gases is a liquid under pressure. “Compressed natural gas” and “liquefied natural gas” mean natural gas after it has been compressed or liquefied for use as a fuel in a motor vehicle and shall not include natural gas prior to such final compression or liquefication. “Compressed gas” means “liquefied compressed gas,” “liquefied natural gas,” “compressed natural gas” and any other liquefied or compressed gas that is used or is usable as fuel in a motor vehicle. “Use” means, in addition to its original meaning, the receipt of compressed gas by any person into the fuel supply tank of a motor vehicle or into a receptacle from which compressed gas is supplied by any person to his own or other motor vehicles. “Terminal” means a tank farm within this state with the minimum storage capacity for the receipt of a full barge delivery or common carrier pipeline delivery of compressed gas. “Refiner” or “processor” means every person who shall produce, manufacture, refine, distill, compress or liquefy compressed gas in this state. “Public utility” means a person engaged in the distribution of natural gas whose rates are subject to regulation by the Public Service Commission of the State of Mississippi. “Distributor” means any person who sells or delivers compressed gas for use in the operation of a motor vehicle or motor vehicles on the highways of this state and any person who shall import, receive, purchase, acquire, manufacture, refine, use, store or sell any compressed gas in this state, on which the excise taxes hereinafter levied by this chapter have not been paid or the payment of which is not covered by the bond of a qualified Mississippi distributor of compressed gas. All “refiners” and “processors” shall qualify as distributors of compressed gas. All persons operating marine or pipeline terminals and all persons operating underground storage facilities exclusive of those storing natural gas shall qualify as distributors of compressed gas. No person may qualify as a distributor for the sole purpose of using compressed gas as a fuel to propel a motor vehicle or motor vehicles owned by him on the highways of this state. “User” means any person who uses compressed gas to propel a motor vehicle over the highways of this state. “Commission” or “department” means the Department of Revenue of the State of Mississippi, either acting directly or through its duly authorized officers, agents and employees. “United States government” means and includes all purchasing officers of the Armed Forces of the United States and the United States Property and Fiscal Officer for the State of Mississippi or any other state, appointed pursuant to Section 708, Title 32, United States Code, when purchasing compressed gas with federal funds for the account of and use by a component of the Armed Forces as defined herein. “Armed Forces” means and includes all components of the Armed Forces of the United States, including the Army National Guard, the Army National Guard of the United States, the Air National Guard and the Air National Guard of the United States, as those terms are defined in Section 101, Title 10, United States Code, and any other reserve component of the Armed Forces of the United States enumerated in Section 261, Title 10, United States Code. “Diesel gallon equivalent” means six and six one-hundredths (6.06) pounds of liquefied natural gas. Provided, however, that should the National Conference on Weights and Measures subsequent to July 1, 2015, adopt a diesel gallon equivalent definition different than six and six one-hundredths (6.06) pounds of liquefied natural gas, the term “diesel gallon equivalent” shall mean and have the same definition as the National Conference on Weights and Measures definition.

Miss. Code Ann. § 27-59-5 Repealed.

Repealed by Laws of 1982, ch. 410, § 20, effective from and after July 1, 1982. [Codes, 1942, § 10079-03; Laws, 1969 Ex Sess, ch. 55, § 3]

Miss. Code Ann. § 27-59-7 Distributor permit; application; bond.

Before any person shall engage in business as a distributor of compressed gas, he shall first make application to the commission, upon forms prescribed by the commission, for a permit to engage in said business. If said application is approved, the commission may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi, in a sum not less than One Thousand Dollars ($1,000.00) nor more than Twenty-five Thousand Dollars ($25,000.00); or in lieu thereof, deposit with the commission a cash bond in the aforesaid amount. A personal bond in the aforesaid amounts shall also be acceptable if the same is secured by the bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Twenty-five Thousand Dollars ($25,000.00), and not to exceed the compressed gas taxes estimated to become due by the said distributor for any ninety-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the commission, giving to the distributor fifteen (15) days’ notice, in writing, to increase said bond, said notice to state the amount of increase demanded. Said bond shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of compressed gas as regulated by this chapter and to pay the compressed gas taxes and penalties provided. Provided, however, that any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the commission shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of compressed gas. Before any public utility sells or delivers natural gas for use as a fuel in a motor vehicle to a user, as defined herein, the public utility shall notify, in writing, the commission of its intention to engage in such activity. A public utility who sells or delivers natural gas to a user, as defined herein, shall be subject to the same requirements and penalties as distributors of compressed gas except that the public utility shall not be required to comply with Section 75-57-49.

Miss. Code Ann. § 27-59-9 Distributor permit; revocation; injunction.

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the applicant has complied with the provisions of Section 75-57-49, Mississippi Code of 1972. Said permit may be revoked for a single business location or any such locations by the commission at any time upon ten (10) days’ written notice, if said distributor shall fail to pay the compressed gas taxes and penalties due within the time provided by law, or shall fail in any way to comply with all the provisions of this chapter, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor’s bond. No permit shall be issued any applicant who is in arrears, or default to the state or any subdivision thereof for any taxes. Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge, that any person is engaging in business as a distributor without a valid permit, to proceed by injunction or otherwise to prevent the continuance of said business of distributor of compressed gas, and any judge or chancellor, now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

Miss. Code Ann. § 27-59-11 Levy of tax.

A tax at the rate of One-fourth Cent (1/4¢) per gallon is hereby levied upon any person engaged in business as a distributor of compressed gas, excepting natural gas, for the privilege of engaging in such business or acting as such distributor. The tax shall be based on all compressed gas, excepting natural gas, stored, used, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any other purpose. The tax levied herein shall become due and payable when: Compressed gas is withdrawn from storage at a refinery, marine or pipeline terminal, or underground caverns or cavities except when withdrawal is by pipeline or barge; Compressed gas imported by a common carrier is unloaded by that carrier unless the compressed gas is unloaded directly into an underground cavern or cavity for storage or directly into the storage tanks of a refinery, marine or pipeline terminal; or Compressed gas imported by any person, other than a common carrier, enters the State of Mississippi, unless the compressed gas is unloaded directly into an underground cavern or cavity for storage or directly into the storage tanks of a refinery, marine or pipeline terminal. A tax at the rate of Seventeen Cents (17¢) per gallon until the date specified in Section 65-39-35, and Thirteen and Four-tenths Cents (13.4¢) per gallon thereafter, is levied upon any distributor of compressed gas for the privilege of engaging in the business of selling or delivering compressed gas, excepting compressed natural gas and liquefied natural gas, for use in a motor vehicle or motor vehicles on the highways of this state. A tax at the rate of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, is levied upon any distributor of compressed gas for the privilege of engaging in the business of selling or delivering compressed natural gas for use in a motor vehicle or motor vehicles on the highways of this state. A tax at the rate of Eighteen Cents (18¢) per diesel gallon equivalent until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per diesel gallon equivalent thereafter, is levied upon any distributor of liquefied natural gas for the privilege of engaging in the business of selling or delivering liquefied natural gas for use in a motor vehicle or motor vehicles on the highways of this state. A tax at the rate of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, is levied upon any public utility for the privilege of engaging in the business of selling or delivering natural gas to a user for the purpose of being used as a fuel in a motor vehicle or motor vehicles on the highways of this state, and the taxes shall be collected from the user whenever practical. The taxes levied in this subsection shall not apply when sales or deliveries are made to persons who are holders of permitted compressed gas user’s decals. Upon every person operating on the highways of this state a motor vehicle or motor vehicles using or capable of using any compressed gas, except liquefied natural gas, as a motor fuel and having a gross license tag weight classification of ten thousand (10,000) pounds or less, there is hereby levied an annual privilege tax of One Hundred Ninety-five Dollars ($195.00) until the date specified in Section 65-39-35, and One Hundred Sixty-five Dollars ($165.00) thereafter. Upon every person operating on the highways of this state a motor vehicle or motor vehicles using or capable of using compressed gas and having a gross license tag weight classification greater than ten thousand (10,000) pounds, there is hereby levied: A privilege tax of Seventeen Cents (17¢) per gallon until the date specified in Section 65-39-35, and Thirteen and Four-tenths Cents (13.4¢) per gallon thereafter, on all compressed gas, excepting compressed natural gas and liquefied natural gas, used on the highways of this state; A privilege tax of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, on all compressed natural gas used on the highways of this state; and A privilege tax of Eighteen Cents (18¢) per diesel gallon equivalent until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per diesel gallon equivalent thereafter, on all liquefied natural gas used on the highways of this state. The taxes levied in this subsection shall not apply to owners or operators classified by the department as nonpermitted users. All owners and operators of motor vehicles that have a gross license tag weight classification greater than ten thousand (10,000) pounds, but not exceeding twenty thousand (20,000) pounds shall prepay Two Hundred Twenty-five Dollars ($225.00) of the tax annually, and all owners and operators of motor vehicles that have a gross license tag weight classification greater than twenty thousand (20,000) pounds shall prepay Three Hundred Dollars ($300.00) of the tax annually. On motor vehicles that have a gross license tag weight exceeding ten thousand (10,000) pounds, that are exclusively used by a farmer for transporting farm products produced on his own farm and also farm supplies, materials and equipment used in the growing or production of his agricultural products and have a “farm” or “F” motor vehicle license tag, the prepaid portion of the privilege tax shall be One Hundred Fifty Dollars ($150.00). The department, in its discretion, may authorize or require the owner or operator of five (5) or more motor vehicles that use or are capable of using compressed gas on the highway to pay the excise tax on all compressed gas purchased for any purpose and the excise tax shall be collected by the distributor of compressed gas at the time of sale or delivery. The owners or operators authorized or required to do so shall be classified as nonpermitted users.

Miss. Code Ann. § 27-59-12 Exemptions.

There shall not be included in the measure of the tax levied in this chapter any compressed gas: Sold or delivered by a permitted distributor of compressed gas to a second permitted distributor of compressed gas, who shall become liable for the tax unless said compressed gas is sold by the second permitted distributor to a third permitted distributor. The third permitted distributor of compressed gas shall be liable for the tax. Which as an unfinished product, is used by a refinery in the manufacturing or refining of petroleum products. Sold to the United States government for use of the armed forces only, and delivered in quantities of not less than four thousand (4,000) gallons. Delivered to a bonded warehouse for storage within this state for the United States Department of Interior. Exported to a destination beyond the boundaries of this state by a permitted distributor of compressed gas, when the tax on such compressed gas has been paid or on which the tax liability imposed by this chapter has accrued against said permitted distributor. Exported by any person to a destination beyond the borders of this state in quantities of not less than three thousand (3,000) gallons by ship, vessel, barge, railroad tank car, or pipeline, or by tank truck if such tank truck is operated by a common or contract carrier. Sold or delivered to any person within this state to be used in a commercial process where it becomes a component part of any manufactured product or where used as a processing agent in the treatment of raw material in any manufacturing process. Sold or delivered to be used for test purposes at any regularly established testing laboratory in this state. Sold or delivered to be used for the purpose of generating electricity. When compressed gas is excluded from the tax levied in this chapter by one or more of the exemptions provided, the deduction for the exemption may be taken, without the prior approval of the commission, on the monthly tax report of the distributor of compressed gas importing, selling, delivering or exporting such compressed gas. The commission may require such proof as is reasonably necessary for the administration of this chapter. Any person who has delivered or sold compressed gas on which the tax has been paid by him to the vendor may, if the compressed gas is subject to exemption under this chapter, assign his claim for exemption to any permitted distributor of compressed gas in this state. Such distributor may deduct the amount of the tax exemption from his next compressed gas tax report, provided the distributor furnishes evidence satisfactory to the commission that the claim for exemption is valid. In order to claim exemptions provided for under this chapter, the distributor of compressed gas must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

Miss. Code Ann. § 27-59-13 Monthly report and remittance.

The excise taxes levied in this chapter shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each distributor shall file with the commission a monthly report setting forth the quantity of compressed gas received within this state, less any authorized exemptions; the quantity of compressed gas sold for use on the highways of this state; and any other information as may be reasonably necessary for the administration of this chapter. The distributor shall remit to the commission, with the monthly report, the full amount of the excise tax shown thereon to be due. Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed. An amount equal to One-fourth Cent (1/4¢) per gallon on all compressed gas shown to be taxable for highway use may be deducted; provided, that the One-fourth Cent (1/4¢) per gallon tax on such compressed gas has been paid or is covered by the bond of a distributor of compressed gas. The monthly report of the distributor shall be prepared and filed with the commission on forms prescribed by the commission or the distributor may, with the approval of the commission, furnish the required information on machine-prepared schedules. Such monthly reports shall be signed by the distributor or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury. All persons storing compressed gases, excepting natural gas, in underground caverns or cavities in this state shall make monthly reports of withdrawals of such compressed gases from storage, on forms prescribed by the commission at the same time, in the same manner, and subject to the same terms, conditions and penalties as is otherwise provided for distributors of compressed gas. Sales and deliveries of compressed gases to nonpermitted distributors shall be listed and reported on such reports separately from sales and deliveries to permitted distributors.

Miss. Code Ann. § 27-59-15 Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981. [Codes, 1942, § 10079-08; Laws, 1969 Ex Sess, ch. 55, § 8]

Miss. Code Ann. § 27-59-17 Power of motor vehicle comptroller to cancel permits.

If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately any required records, the comptroller may cancel his permit; provided, however, that, before canceling any such permit, the comptroller shall notify the permittee to show cause within ten (10) days of the date of the notice why such permit should not be canceled; and provided also that at any time prior to and pending such hearing the comptroller may, in the exercise of reasonable discretion, suspend such permit.

Miss. Code Ann. § 27-59-19 Repealed.

Repealed by Laws of 1982, ch. 410, § 21, effective from and after July 1, 1982. [Codes, 1942, § 10079-10; Laws, 1969 Ex Sess, ch. 55, § 10]

Miss. Code Ann. § 27-59-21 Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981. [Codes, 1942, § 10079-11; Laws, 1969 Ex Sess, ch. 55, § 11]

Miss. Code Ann. § 27-59-23 Noncompliance punishable by injunction against doing business.

When any distributor or other person shall fail to submit his or its monthly report as hereinabove provided, or when any distributor or other person shall fail to keep such records as required hereinabove, or fail to allow inspection of such required records as provided in this chapter, such distributor or other person shall forfeit his right to do business as a distributor in this state for a period of not less than three (3) months, and an injunction shall be issued by any judge or chancellor, authorized to issue injunctions, enjoining said distributor or other persons from continuing said business of distributor for not less than three (3) months.

Miss. Code Ann. § 27-59-25 Retention of records by distributors and other persons; statute of limitations for actions by state to recover additional amounts.

Each distributor of compressed gas shall maintain and keep for a period of three (3) years a record of all compressed gas received, acquired, manufactured, refined, purchased, sold or delivered within this state, together with invoices, bills of lading and other pertinent records and papers as the commission may deem reasonably necessary for the administration of this chapter. Any person owning or operating a motor vehicle or motor vehicles, with a gross license tag weight classification exceeding ten thousand (10,000) pounds, that use or are capable of using compressed gas as a motor fuel shall maintain and keep for a period of three (3) years records from which an accurate determination of the number of miles traveled in this state and the quantity of compressed gas purchased and consumed in this state can be made. If a distributor of compressed gas or the owner or operator fails to maintain adequate records, or if an audit of the records of the distributor or owner or operator, or any report filed by him, or any other information discloses that taxes are due and unpaid, the commission shall make assessments of taxes, damages and interest from any information available, which assessments shall be prima facie correct. If, in the normal conduct of a distributor’s or owner’s or operator’s business, the records of the distributor, owner or operator are maintained and kept at an office outside the State of Mississippi, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office location outside Mississippi. If a distributor, owner or operator fails or refuses to permit the commission or any of its employees to check and audit his records during the usual business hours of the day, the commission shall have authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor, owner or operator. All actions by the state for the recovery of additional amounts claimed as tax due under this chapter must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided that in the case of fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that the determination shall be made with reasonable promptness and diligence.

Miss. Code Ann. § 27-59-27 Repealed.

Repealed by Laws of 1982, ch. 410, § 22, effective from and after July 1, 1982. [Codes, 1942, § 10079-14; Laws, 1969 Ex Sess, ch. 55, § 14]

Miss. Code Ann. § 27-59-29 Compressed gas user’s decal for motor vehicles; fee; classifications.

Any person operating a motor vehicle or motor vehicles of any type on the highways of the State of Mississippi that use or are capable of using any compressed gas, except liquefied natural gas, as a motor fuel shall, before operating such motor vehicle or motor vehicles, obtain from the department a compressed gas user’s decal. The owner or operator of a motor vehicle or motor vehicles described in subsection (1) of this section shall file with the department an application for a compressed gas user’s decal for each vehicle not later than fifteen (15) days after the installation of the compressed gas carburetion equipment or the acquisition of the motor vehicle or motor vehicles. The application shall be made on forms prescribed by the department and shall contain such information as the department may deem reasonably necessary for administration of this chapter. No motor vehicle privilege license tag and decal shall be issued by the county tax collector to the operator of a motor vehicle that uses or is capable of using compressed gas on the highways of this state unless an application for a compressed gas user’s decal has been filed or the motor vehicle bears a current compressed gas user’s decal. The county tax collector shall require an application and the annual privilege tax required by this chapter from each applicant for a motor vehicle privilege license tag and decals, whether the tag and decals are to be issued by the tax collector or by the department. If the applicant has obtained the approval of the department to operate as a “nonpermitted user,” then the prepayment of taxes is not required; however, an application for a decal must be made. The county tax collector shall forward the application and fee to the department within fifteen (15) days from the date it is received by him, and the county tax collector shall be entitled to retain One Dollar ($1.00) for each application and fee received by him and forwarded to the department. The fee shall be forfeited by the county tax collector if he fails to forward any application and remittance within fifteen (15) days of receipt by him. Every person engaged in business as a dealer of compressed gas carburetion equipment or in the business of installing compressed gas carburetion equipment shall, at the time of installation, collect the compressed gas user’s annual privilege tax. If the operator of the motor vehicle has obtained the approval of the department to operate as a nonpermitted user, then the prepayment of taxes is not required; however, an application for a decal must be made. The dealer or installer shall forward any application and remittance to the department within fifteen (15) days of receipt by him. The dealer and installer shall be subject to the same requirements and penalties as a distributor of compressed gas. This subsection shall not apply to a motor vehicle that uses liquefied natural gas and no other compressed gas. No automobile or truck dealer shall operate any motor vehicle, for demonstration purposes bearing a Mississippi motor vehicle dealer tag, that uses or is capable of using compressed gas on the highways of this state, unless said dealer has paid the annual privilege tax applicable to each vehicle and secured from the department a certificate of authority to operate the motor vehicle or motor vehicles on the highways of this state for demonstration purposes only. No dealer may receive or use a certificate of authority for the operation of any motor vehicle that does not bear a Mississippi dealer tag. Motor vehicles using or capable of using compressed gas as a motor fuel and: Having a gross license tag weight classification of ten thousand (10,000) pounds or less shall be designated “Class I” motor vehicles; Having a gross license tag weight classification of ten thousand (10,000) pounds but not exceeding twenty thousand (20,000) pounds shall be designated “Class II” motor vehicles; Having a gross license tag weight classification greater than twenty thousand (20,000) pounds shall be designated “Class III” motor vehicles; and Owned or operated by nonpermitted users shall be designated “Class IV” motor vehicles. The department shall provide for the issuance of the decals required to be issued by this section for each of the user’s classifications described in subsection (5) of this section and the decals shall be in a form and size as the department may prescribe. The decals shall be displayed on the motor vehicle at all times and in a manner prescribed by the department. The decals issued under this section shall expire at the same time as the motor vehicle privilege license tag expires and shall be valid for one (1) year; however, when a motor vehicle is converted to a compressed gas other than liquefied natural gas in a month other than when the license tag is purchased or renewed, then the pro rata portion of the annual privilege tax shall be due on the number of months until the motor vehicle privilege license tag expires. Provided further, that when a motor vehicle equipped with a compressed gas carburetion system is acquired or a motor vehicle is converted to a compressed gas other than liquefied natural gas, the compressed gas decal year shall begin with the month following the month in which the motor vehicle is acquired or converted.

Miss. Code Ann. § 27-59-31 Penalty for operating without compressed gas user’s decal.

No person shall operate or cause to be operated, upon the highways of this state, a motor vehicle or motor vehicles that use or are capable of using compressed gas as a motor fuel, when such person has not paid the taxes levied in this chapter and the motor vehicle does not display a compressed gas user’s decal. Any person who does not file an application to obtain a compressed gas user’s decal within fifteen (15) days from the date of the installation of the compressed gas carburetion equipment or the acquisition of a motor vehicle or motor vehicles with such equipment attached or who fails to file a renewal application within fifteen (15) days after the expiration of the compressed gas user’s decal shall be liable for the full amount of the annual privilege tax or prepaid portion thereof and a penalty of twenty-five percent (25%) of the taxes levied herein may be added as damages. If any county tax collector shall enforce the collection of any delinquent annual privilege tax or annual permit fee, together with the penalty thereon required by law, then such county tax collector shall be entitled to one-half (1/2) of the penalty. The fee shall be forfeited by the county tax collector if he shall fail to forward any application and remittance within fifteen (15) days of receipt by him.

Miss. Code Ann. § 27-59-33 Annual reports of Class II and Class III users.

Each person to whom a Class II or Class III compressed gas user’s decal is issued shall file an annual report with the commission. Such report shall be filed at a time designated by the commission, shall be on forms prescribed by the commission and shall contain such information as the commission deems reasonably necessary for the administration of this chapter. The commission is authorized and empowered to promulgate rules and regulations setting forth the method for determining the quantity of compressed gas used on the highways of this state. The portion of the privilege taxes prepaid at the time the application for the permit was made shall be deducted from the amount of tax shown to be due on the quantity of compressed gas used on the highways. Any balance due shall be paid to the commission at the same time the annual report is filed. If the amount prepaid exceeds the amount of tax shown to be due, a claim for refund or credit may be made. All such claims shall be supported by sufficient proof as to the extent of the claimant’s tax liability on each motor vehicle. Refunds shall be made as provided in Section 27-55-19. The operator of any motor vehicle or motor vehicles which are equipped so that more than one (1) type of fuel can be used shall be liable for the tax upon the total quantity of compressed gas consumed within the state, with no credit allowed for the purchase of any fuel other than compressed gas.

Miss. Code Ann. § 27-59-35 Refunds.

If a motor vehicle on which the annual privilege tax or portion thereof has been paid is damaged to the extent it cannot be used or the compressed gas carburetion equipment has been removed from such motor vehicle, the owner or operator may obtain a refund of the unexpired portion of the tax. Such refund shall be prorated from the first day of the month succeeding the month in which the motor vehicle was damaged to the extent it cannot be used or the compressed gas equipment was removed. In order to obtain such refund the claimant shall prove to the satisfaction of the commission that the motor vehicle was damaged to the extent it cannot be used or the compressed gas carburetion equipment was removed. When a motor vehicle that uses or is capable of using compressed gas is sold or traded, the decal may be transferred to the new owner or the former owner may remove it, return it to the commission and file a claim for a refund on the unexpired portion. If a claim for refund is approved, the amount thereof shall be refunded as provided in Section 27-55-19.

Miss. Code Ann. § 27-59-37 Administration and enforcement.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said sales tax law, except that in cases of conflict, then the provisions of this chapter shall control.

Miss. Code Ann. § 27-59-39 Exemptions.

Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by persons who have furnished bonds and obtained interstate fuel use permits under the provisions of interstate carriers as now or hereafter amended. Provided, however, nothing in this section shall be construed to exempt any such vehicles from liability for privilege taxes upon the fuel used in such vehicles.

Miss. Code Ann. § 27-59-41 Right to inspection.

The commission shall have full access, ingress, and egress at all reasonable hours to and from any place or building where compressed gas may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commission shall have the right to open and inspect any case, package, or other container, and any tank, pump, tank car or storage tank in which compressed gas is kept and enter upon any barge, vessel, or other vehicle transporting compressed gas and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container. The commission shall have the right, at any time, to stop any motor vehicle traveling on the highways of this state, and make any examination necessary to ascertain that the provisions of this chapter are complied with fully. The commission is also authorized to impound any motor vehicle operating in violation of this chapter and hold it until such time as all taxes and fines have been paid and until the owner or operator has obtained necessary permit decal or permit decals.

Miss. Code Ann. § 27-59-43 Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005. [Codes, 1942, § 10079-22; Laws, 1969 Ex Sess, ch. 55, § 22; Laws, 1981, ch. 468, § 62, eff from and after July 1, 1981.]

Miss. Code Ann. § 27-59-45 Commission to institute proceedings; sequestration; lien; seizure.

The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this chapter, to recover taxes, damages or penalties due under this chapter. All taxes and damages recovered in any proceedings by the commission shall be paid over and disposed of as any and all other compressed gas taxes are required to be. Any chancellor or judge, authorized to grant remedial writs, shall grant writs of sequestration for the impounding of compressed gas on which the excise tax or penalties is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that he had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on compressed gas sought to be sequestered and that unless said compressed gas is sequestered and impounded, said compressed gas will be removed, concealed, or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said compressed gas. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration. The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor without a permit, used in the operation of his business as such distributor for the excise taxes levied in this chapter and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of compressed gas and other petroleum products, motor vehicles, or other personal property used in the operation of said business. The commission shall have the right, when taxes due the State of Mississippi are delinquent under this chapter, or where any person acting as a distributor without a permit imports, receives, purchases, manufactures, refines or otherwise obtains any compressed gas or who sells or delivers compressed gas for use in a motor vehicle in this state without paying the tax thereon, to issue a writ of summons and seizure, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Said writ shall be directed to the proper officer or representative of the commission commanding the officer or representative of the commission to seize the property upon which a lien exists as hereinabove provided. After the issuance of said writ, such actions and proceedings shall be had on said writ as presently provided for the enforcement of purchase money security interests by the statutes of this state. Provided, however, that the commission or its representative shall have the right to stop and hold any moving or movable equipment, as set out in this paragraph, pending the issuance of process. It is expressly provided that the remedies set out in the foregoing paragraphs shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of the state or any of its officers, to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter.

Miss. Code Ann. § 27-59-47 Refund of taxes erroneously or illegally collected.

In the event that any taxes, permit fees or penalties imposed by this chapter have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or may issue payment for that amount. The amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19. No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes or permit fees erroneously or illegally collected. Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on liquefied compressed gas not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter, and provided this claim is filed within three (3) years.

Miss. Code Ann. § 27-59-49 Apportionment of proceeds of tax.

Except as provided in subsection (2) of this section, all proceeds of the tax collected under the provisions of this chapter shall be paid and apportioned by the commission in the same manner as payments on gasoline are made in accordance with Section 27-5-101, Mississippi Code of 1972. The proceeds of the One-fourth Cent (1/4¢) per gallon tax imposed in subsection (1) of Section 27-59-11, Mississippi Code of 1972, shall be deposited by the commission into a special fund hereby established in the State Treasury and shall be expended, pursuant to appropriation by the Legislature, to defray the expenses of the State Fire Marshal in the administration of the Liquefied Compressed Gas Equipment Inspection Law.

Miss. Code Ann. § 27-59-51 Funds placed in depositories.

All funds collected by the commission under the provisions of this chapter, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 7-9-21. Allocations of gasoline, diesel fuel or kerosene tax to the counties shall be made by the commission as provided by law and reported to the state treasurer at the end of each month. The state treasurer shall issue his requisition in payment thereof on the state auditor, who shall issue his warrant on the state Treasurer, as is provided for the disbursement of other state funds.

Miss. Code Ann. § 27-59-53 Exchange of information with other states.

The commission may provide any department or agency of any state or the United States responsible for the enforcement of compressed gas taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of compressed gas by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of compressed gas taxes any demographic information it may have relative to distributors of compressed gas. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

Miss. Code Ann. § 27-59-55 Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981. [Codes, 1942, § 10079-30; Laws, 1969 Ex Sess, ch. 55, § 30]

Miss. Code Ann. § 27-59-57 Authority to make rules and regulations.

The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this chapter, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this chapter. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this chapter.

Miss. Code Ann. § 27-59-59 Effect of prior law.

This chapter shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 264, Laws of 1946, as amended, or Chapter 267, Laws of 1946, as amended, as they existed before November 1, 1969, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on liquefied compressed gas sold, delivered or used by bonded distributors or other persons for highway use before November 1, 1969. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.

Miss. Code Ann. § 27-59-301 Administration of article.

The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

Miss. Code Ann. § 27-59-303 Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise. “Natural gas” means a mixture of hydrocarbons and small quantities of nonhydrocarbons existing in the gaseous phase. “Locomotive fuel” means diesel fuel and any other fuel except gasoline used as fuel in a railroad locomotive. “Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust or any other combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context. “Commission” or “department” means the Department of Revenue, acting either directly or through its duly authorized officers, agents or employees. “Permittee” means any person holding a user’s permit issued under the provisions of this article. “Industrial purposes” means the operation of machinery used for manufacturing. “Engine” or “motor” means internal combustion engine. “Manufacturer” means a person conducting an activity of an industrial or commercial nature wherein labor or skill is applied by hand or by machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or article of trade or commerce is produced for sale or rental. “Custom processor” means a person who performs the services of a manufacturer upon the property of a customer. “Compressed gas” means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. As used herein, the term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees Fahrenheit. Normal storage of these gases is a liquid under pressure.

Miss. Code Ann. § 27-59-305 Issuance and revocation of permits.

Any person subject to the tax imposed by this article shall apply to the commission for a “user’s permit” on forms prescribed by the commission. Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with the provisions of this article.

Miss. Code Ann. § 27-59-307 Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes.

There is hereby levied and imposed a tax at a rate of: Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state. Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state. Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state. Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state. One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.

Miss. Code Ann. § 27-59-309 Exemptions.

The United States government, the State of Mississippi and all agencies, departments and political subdivisions thereof are exempt from the tax levied in this article.

Miss. Code Ann. § 27-59-311 Payment of tax; filing of reports.

The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the commission a monthly report setting forth the quantity of natural gas and/or locomotive fuel used in this state and any other information as may be deemed reasonably necessary for the administration of this article and shall remit the full amount of the taxes shown to be due. Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed. The monthly report shall be prepared and filed with the commission on forms prescribed by the commission or with the approval of the commission, on machine-prepared schedules. Such monthly reports shall be signed by the permittee or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.

Miss. Code Ann. § 27-59-313 Administrative provisions of sales tax law incorporated into article.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of said chapter and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except in cases of conflict, then the provisions of this article shall control.

Miss. Code Ann. § 27-59-315 Retention of records; statute of limitations for actions by state for recovery of additional amounts.

Each person liable for the tax under this article shall maintain and keep for a period of not less than three (3) years records of the quantities of natural gas used, of the quantities of locomotive fuel used, the total miles traveled by railroad locomotives, the miles traveled by railroad locomotives in this state and other information as may be deemed reasonably necessary for the administration of this article. If, in the normal conduct of business the records of the permittee are maintained and kept at an office outside this state, it shall be sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a permittee fails or refuses to permit the commission or any of its employees to verify and audit its records during the usual business hours of the day, the commission shall have the authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the permittee. All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission; provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail, or personal delivery of a notice by an agent of the commissioner, within the thirty-six (36) months’ examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of the thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

Miss. Code Ann. § 27-59-317 Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005. [Laws, 1989, ch. 462, § 9, eff from and after July 1, 1989.]

Miss. Code Ann. § 27-59-319 Refund of taxes erroneously or illegally collected.

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a permittee or any other person, the commission may allow such permittee or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded in the same manner as provided in Section 27-55-19, Mississippi Code of 1972. No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for taxes paid, provided there has not been a willful disregard of the provisions of this article, and further provided that the claim therefor is filed within three (3) years.

Miss. Code Ann. § 27-59-321 Deposit and distribution of funds.

Except as otherwise provided in subsection (2) of this section, the proceeds of the tax levied in this article shall be deposited by the commission into the State Treasury to the credit of the General Fund, and such proceeds are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57, Mississippi Code of 1972. The proceeds of the tax on locomotive fuel shall be deposited by the commission into the Railroad Revitalization Fund established in Section 57-43-1, Mississippi Code of 1972.

Miss. Code Ann. § 27-59-323 Exchange of information with other states.

The commission shall, upon request received from officials entrusted with the enforcement of similar laws of any other state, forward to such officials any information it may have relative to the receipt, sale, use, transportation or shipment of natural gas or locomotive fuel.

Miss. Code Ann. § 27-59-325 Rules and regulations.

The commission is hereby authorized and empowered to adopt and promulgate rules and regulations with reference to the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.