As Amended
SEC. 27-61-7. Tax accrual and liability; manner of payment.
The liability for the tax levied and imposed by this chapter shall arise and accrue at the time and place where any motor vehicle owned or operated by any carrier specified in this chapter shall go or enter upon any highway of this state. The amount of tax for which any owner or operator is liable shall be paid and the tax liability of such owner or operator shall be discharged by one (1) of the following methods:
(a) By the purchase of a sufficient amount or quantity of fuel from a wholesale or retail dealer or distributor to operate such motor vehicle in this state; provided, however, that at the time of the purchase of such fuel, the owner or operator of such motor vehicle shall obtain, from the dealer or distributor from whom purchased, an invoice or sales ticket on forms approved by the commission, which shall contain such information as the commission shall deem reasonably necessary for the administration of this chapter. Said invoices shall remain in the motor vehicle for the remainder of the trip over the highways of this state, and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years, and shall be produced for the inspection and examination of the commission at any reasonable time and place, either within or without this state, upon proper demand therefor.
(b) By the payment of the amount of tax, as to each separate motor vehicle, to the commission, which would be due upon a sufficient quantity of fuel to operate such motor vehicle in this state; provided, however, that at the time of the payment of such tax, the commission shall issue to the person paying same a receipt. Such receipt shall remain in the motor vehicle for the remainder of the trip over the highways of the state, and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years and shall be produced for the inspection of the commission at any reasonable time and place, either within or without this state, upon proper demand therefor.
(c) By obtaining an interstate fuel tax permit and paying the amount of tax due quarterly to the commission.
Any carrier specified in this chapter who operates one or more motor vehicles that regularly cross the boundary lines of the State of Mississippi may make application for an interstate fuel tax permit on forms prescribed by the commission. The commission may require the applicant to file with the commission a good and sufficient surety bond written by a company qualified to write such bond in the State of Mississippi, a cash bond, or a personal bond if the same is secured by bonds of the State of Mississippi or the United States Government, which bonds 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), conditioned:
(1) That the applicant shall keep and maintain, as hereinafter provided, subject to inspection and audit by the commission, records showing all fuel purchased within this state and all records from which there can be determined the miles traveled on the highways within this state by all motor vehicles operated by such carrier within this state, which records shall be the records from which the quarterly reports filed with the commission have been compiled; and that such records shall be made available to the inspection and audit of the commission. If such records are actually located outside the State of Mississippi, the records, or verified copies thereof, shall be produced and made available to the inspection and audit of the commission within the State of Mississippi at the time and place designated by the commission, if so required by the commission.
(2) That the quarterly fuel use reports shall be filed promptly as required by this chapter and such reports shall accurately reflect thereon the tax due, if any.
(3) That the applicant shall pay all taxes due on fuel consumed within this state.
(4) That the applicant shall furnish such other information and make such other reports as may be required by the commission in order to provide for the proper administration of this chapter.
The amount of such bond shall be determined by the tax liability estimated to become due for any period of six (6) months as shown by the application. The bond herein required shall be increased within the limits hereinabove set forth if deemed insufficient by the commission, giving to the carrier fifteen (15) days' notice, in writing, to increase said bond, said notice to state the amount of increase demanded. Provided that when no reports have been filed, and no records or other documents are made available to the commission by the permittee, and no tax liability can be estimated, then forfeiture of such bonds in the amount of One Thousand Dollars ($1,000.00) may be required by the commission.
The commission may require any carrier specified in this chapter to obtain an interstate fuel tax permit and pay the taxes as specified in subsection (c) above.
For the purposes of subsections (a) and (b), the quantity of fuel needed to operate a motor vehicle in this state shall be determined by dividing the average miles per gallon allowed for each type of classification of motor vehicle into the number of miles such vehicle is deemed to have traveled in the state.
There shall be no credit allowed or adjustment made for any fuel consumed in auxiliary equipment when the fuel consumed by such equipment is supplied by the same fuel tank or tanks that supply fuel for the operation of the motor vehicle. Provided further that no credit shall be allowed or adjustments made for fuel used in power-take-off operations, loading or offloading or for idle time.
SOURCES: Codes, 1942, Sec. 10080-04; Laws, 1969 Ex Sess, ch. 60, Sec. 4; 1971, ch. 438, Sec. 1; 1978, ch. 373, Sec. 1; 1982, ch. 438, Sec. 14; 1985, ch. 405, Sec. 2; 1988, ch. 465, Sec. 2; 1992, ch. 471, Sec. 3, eff from and after July 1, 1992.