Mississippi 2022 Regular Session Status: In Committee

SB 2829 — Fuel taxes; bring forward section of law providing for the apportionment of.

Last action — Died On Calendar

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

75 added · 73 removed

Plain-language change summary

The updated version of Bill SB 2829 has replaced its earlier draft with a new committee substitute. This change includes some modifications in language and structure, indicating a refinement of the bill's proposals. These adjustments are important as they can clarify intentions, improve the bill's effectiveness, or respond to feedback from stakeholders. Essentially, it shows that lawmakers are actively working on making the legislation better before it is finalized.

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Finance SENATE BILL NO.
Finance COMMITTEE SUBSTITUTE FOR SENATE BILL NO.
2829 *SS36/R1107* ~ OFFICIAL ~ G1/2 22/SS36/R1107 PAGE 1 (jmr\kr) Revenue to be due on the next semiannual bond and interest payment date, as required under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130.
2829 *SS36/R1107CS* ~ OFFICIAL ~ G1/2 22/SS36/R1107CS PAGE 1 Revenue to be due on the next semiannual bond and interest payment date, as required under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 2(jmr\kr) portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 2 portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 3(jmr\kr) (b) Subject to the provisions that said basis of distribution shall in nowise affect adversely the amount specifically pledged in paragraph (a) of this section to be paid into the "Highway Bonds Sinking Fund," the following shall be deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 3 (b) Subject to the provisions that said basis of distribution shall in nowise affect adversely the amount specifically pledged in paragraph (a) of this section to be paid into the "Highway Bonds Sinking Fund," the following shall be deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 4(jmr\kr) any county to a lesser amount than that received in the fiscal year ending June 30, 1966, then such twenty percent (20%) shall be reduced to a percentage to provide that no county shall receive less than its portion for the fiscal year ending June 30, 1966;
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 4 any county to a lesser amount than that received in the fiscal year ending June 30, 1966, then such twenty percent (20%) shall be reduced to a percentage to provide that no county shall receive less than its portion for the fiscal year ending June 30, 1966;
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 5(jmr\kr) (5/14) division shall be returned to the counties of the state on the following basis:
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 5 (5/14) division shall be returned to the counties of the state on the following basis:
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 6(jmr\kr) 4.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 6 4.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 7(jmr\kr) which exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county or district, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county's share or district's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 7 which exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county or district, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county's share or district's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 8(jmr\kr) to be used in paying the principal and interest of such road and bridge bonds as they mature.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 8 to be used in paying the principal and interest of such road and bridge bonds as they mature.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 9(jmr\kr) bonds, shall be used in the construction and maintenance of any public highways, bridges, or culverts of the county, including the roads in special or separate road districts, in the discretion of the board of supervisors, or in paying the interest and principal of county road and bridge bonds or district road and bridge bonds, in the discretion of the board of supervisors.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 9 bonds, shall be used in the construction and maintenance of any public highways, bridges, or culverts of the county, including the roads in special or separate road districts, in the discretion of the board of supervisors, or in paying the interest and principal of county road and bridge bonds or district road and bridge bonds, in the discretion of the board of supervisors.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 10(jmr\kr) (iii) Except as otherwise provided in Section 31-17-127, the remainder shall be paid by the * * * Department of Revenue to the State Treasurer on the fifteenth day of each month next succeeding the month in which the gasoline, diesel fuel or kerosene taxes were collected to the credit of the State Highway Fund.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 10 (iii) Except as otherwise provided in Section 31-17-127, the remainder shall be paid by the * * * Department of Revenue to the State Treasurer on the fifteenth day of each month next succeeding the month in which the gasoline, diesel fuel or kerosene taxes were collected to the credit of the State Highway Fund.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 11(jmr\kr) or kerosene excise taxes designated in this section for the payment of bonds and interest authorized and issued or to be issued under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, shall, in such counties, be considered as being paid "into the State Treasury to the credit of the State Highway Fund" within the meaning of Section 65-33-45 in computing the amount to be paid to such counties under the provisions of said section, and this section shall be administered in connection with Title 65, Chapter 33, Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 65-33-49 dealing with seawalls, as if made a part of this section.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 11 or kerosene excise taxes designated in this section for the payment of bonds and interest authorized and issued or to be issued under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, shall, in such counties, be considered as being paid "into the State Treasury to the credit of the State Highway Fund" within the meaning of Section 65-33-45 in computing the amount to be paid to such counties under the provisions of said section, and this section shall be administered in connection with Title 65, Chapter 33, Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 65-33-49 dealing with seawalls, as if made a part of this section.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 12(jmr\kr) refunding bonds, Series 1985, shall be expended for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 12 refunding bonds, Series 1985, shall be expended for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 13(jmr\kr) payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 13 payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 14(jmr\kr) Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 14 Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 15(jmr\kr) deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon, that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 15 deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon, that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 16(jmr\kr) (ii) The amount allowed as refund on gasoline or as tax credit on diesel fuel or kerosene used for agricultural, maritime, industrial, domestic and nonhighway purposes;
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 16 (ii) The amount allowed as refund on gasoline or as tax credit on diesel fuel or kerosene used for agricultural, maritime, industrial, domestic and nonhighway purposes;
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 17(jmr\kr) the fiscal year which ended April 9, 1960, until the county receives One Hundred Ninety Thousand Dollars ($190,000.00) in such fiscal year, at which time funds shall be distributed under the provisions of paragraph (b)(vi)4 of this section.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 17 the fiscal year which ended April 9, 1960, until the county receives One Hundred Ninety Thousand Dollars ($190,000.00) in such fiscal year, at which time funds shall be distributed under the provisions of paragraph (b)(vi)4 of this section.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 18(jmr\kr) One-third (1/3) of such excess to be divided equally among the counties;
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 18 One-third (1/3) of such excess to be divided equally among the counties;
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 19(jmr\kr) In any county having such road or bridge bonds outstanding which exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road or bridge bonds as they mature.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 19 In any county having such road or bridge bonds outstanding which exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county's share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road or bridge bonds as they mature.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 20(jmr\kr) The portion of any such county's share of the gasoline, diesel fuel or kerosene taxes thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used in paying the currently maturing installments of the principal and interest of such road or bridge bonds, if there be any such road or bridge bonds outstanding.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 20 The portion of any such county's share of the gasoline, diesel fuel or kerosene taxes thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used in paying the currently maturing installments of the principal and interest of such road or bridge bonds, if there be any such road or bridge bonds outstanding.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 21(jmr\kr) (i) The amount paid to the State Treasurer for the "Highway Bonds Sinking Fund" under paragraph (a) of this section;
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 21 (i) The amount paid to the State Treasurer for the "Highway Bonds Sinking Fund" under paragraph (a) of this section;
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 22(jmr\kr) Nothing contained in this section shall be construed to reduce the amount of such gasoline, diesel fuel or kerosene excise taxes levied by the state, allotted under the provisions of Title 65, Chapter 33, Mississippi Code of 1972, to counties in which there are outstanding bonds issued for seawall or road protection purposes issued under the provisions of Chapter 319, Laws of 1924, and amendments thereto;
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 22 Nothing contained in this section shall be construed to reduce the amount of such gasoline, diesel fuel or kerosene excise taxes levied by the state, allotted under the provisions of Title 65, Chapter 33, Mississippi Code of 1972, to counties in which there are outstanding bonds issued for seawall or road protection purposes issued under the provisions of Chapter 319, Laws of 1924, and amendments thereto;
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 23(jmr\kr) for aviation purposes, shall be paid to the State Treasury into a special fund to be used exclusively, pursuant to legislative appropriation, for the support and development of aeronautics as defined in Section 61-1-3.
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 23 for aviation purposes, shall be paid to the State Treasury into a special fund to be used exclusively, pursuant to legislative appropriation, for the support and development of aeronautics as defined in Section 61-1-3.
This act shall take effect and be in force from and after July 1, 2022.
This act shall take effect and be in force from and after July 1, 2022, and shall stand repealed on June 30, 2022.
2829 *SS36/R1107* ~ OFFICIAL ~ 22/SS36/R1107 PAGE 24(jmr\kr) providing for the apportionment of.ion of law
2829 *SS36/R1107CS* ~ OFFICIAL ~ 22/SS36/R1107CS PAGE 24 providing for the apportionment of.ion of law
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Action History

  1. Died On Calendar

  2. Title Suff Do Pass Comm Sub

  3. Referred To Finance

Sponsors

  • Branning · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 174 not signed on

Sponsors (1)

  • Branning

Co-sponsors (0)

None.

Not signed on (174)

174 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 2829?
SB 2829 is sponsored by Branning.
What is the current status of SB 2829?
This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2829?
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