27-55-521 - Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519.
§ 27-55-521. Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519.
(1) An excise tax at the rate of Eighteen Cents (18) per gallon until the date specified in Section 65-39-35, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75) per gallon thereafter is levied on any person engaged in business as a distributor of special fuel or who acts as such who sells:
(a) Special fuel for use in performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, or any department, agency, institution of the State of Mississippi or any political subdivision thereof.
(b) Dyed diesel fuel or kerosene to a state or local governmental entity for use on the highways in a motor vehicle.
(c) Special fuel for use on the highway.
(2) An excise tax at the rate of Eighteen Cents (18) per gallon until the date specified in Section 65-39-35, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75) per gallon thereafter is levied on any person who:
(a) Uses dyed diesel fuel or kerosene in a motor vehicle on the highways of this state in violation of Section 27-55-539.
(b) Purchases or acquires undyed diesel fuel or kerosene for non-highway use and subsequently uses such diesel fuel or kerosene in a motor vehicle on the highways of this state.
(c) Purchases or acquires special fuel for use in performing contracts as specified in this section.
Sources: Laws, 1999, ch. 461, § 11, eff from and after July 1, 1999.