Bill Text: MS HB1582 | 2015 | Regular Session | Introduced
Bill Title: Motor fuels tax, certain; provide continued collection of when Groundwater Protection Trust Fund reaches $10 million for highways & bridges.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2015-02-25 - Died In Committee [HB1582 Detail]
Download: Mississippi-2015-HB1582-Introduced.html
MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Ways and Means
By: Representative Johnson
House Bill 1582
AN ACT TO AMEND SECTION 49-17-407, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE ENVIRONMENTAL PROTECTION TAX IMPOSED ON BONDED DISTRIBUTORS ON MOTOR FUELS SHALL CONTINUE TO BE COLLECTED WHEN THE MISSISSIPPI GROUNDWATER PROTECTION TRUST FUND REACHES TEN MILLION DOLLARS AND SUCH COLLECTIONS SHALL BE DEPOSITED IN EQUAL AMOUNTS INTO THE STATE AID ROAD FUND AND THE LOCAL SYSTEM BRIDGE REPLACEMENT AND REHABILITATION FUND; TO AMEND SECTION 49-17-435, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 49-17-407, Mississippi Code of 1972, is amended as follows:
49-17-407. (1) (a) An
environmental protection * * * fee tax of Four-tenths of One Cent (4/10 of 1¢) per gallon
is hereby levied upon any bonded distributor, as defined by Sections 49-17-401
through 49-17-433, who sells or delivers motor fuels to a retailer or user in
this state.
(b) Every person,
other than a bonded distributor, who shall purchase or acquire motor fuels
within this state on which the environmental protection * * * tax has not accrued, shall be liable
for the environmental protection * * * tax.
(c) The environmental
protection * * * tax
shall be imposed only one (1) time on motor fuels sold in the state.
(d) The environmental
protection * * * tax
shall be collected by the * * * Department of Revenue
and shall be designated separately from the excise taxes on fuels.
(e) Any person liable
for the environmental protection * * * tax shall be subject to the same
requirements and penalties as distributors under the provisions of the
Mississippi Special Fuel Tax Law.
(f) Any person liable
for the environmental protection * * * tax shall file a report and remit
any * * * taxes
due at the same time provided for filing reports under Section 27-55-523, on
forms prescribed by the * * * State Tax CommissionDepartment of Revenue.
(g) The * * *
Department
of Revenue is hereby authorized and empowered to promulgate all rules and
regulations necessary for the administration of the environmental protection * * *
tax.
(2) (a) On or before the
fifteenth day of each month the environmental protection * * *
taxes collected during
the previous month shall be deposited into the Mississippi Groundwater
Protection Trust Fund established in Section 49-17-405 * * * until the unobligated balance in
the fund reaches * * * Ten Million Dollars ($10,000,000.00), * * * and then the taxes collected shall be deposited in equal
amounts into the State Aid Road Fund and the Local System Bridge Replacement
and Rehabilitation Fund. All environmental protection * * *
taxes accrued shall be
reported and paid.
(b) When the fund
balance is reduced below Six Million Dollars ($6,000,000.00), the * * *
taxes collected shall
again be * * * deposited
into the Mississippi Groundwater Protection Trust Fund established in Section
49-17-405 until such time as the fund shall reach * * * Ten Million Dollars ($10,000,000.00). * * *
(3) This fund shall be used for the purposes set forth in Sections 49-17-401 through 49-17-435 and for no other governmental purposes, nor shall any portion hereof ever be available to borrow from by any branch of government; it being the intent of the Legislature that this fund and its increments shall remain intact and inviolate. Any interest earned on monies in this fund shall remain in this fund.
(4) Monies held in the fund established under Sections 49-17-401 through 49-17-435 shall be used only at an active site and shall be disbursed in accordance with the commission requirements and as follows:
(a) Payments shall be made to any third party who brings a third-party claim against any owner of an underground storage tank and the commission as trustee of the Mississippi Groundwater Protection Trust Fund and who obtains a final judgment in such action which is valid and enforceable in this state against such parties. Payment shall be paid to the third party upon filing by such party an application with the department attaching the original or a certified copy of the final judgment.
(b) Payments shall be made in reasonable amounts to approved response action contractors and other parties involved in the site study and cleanup. Payment shall be made to the party incurring the costs by filing of a sworn application with the department indicating the fair and reasonable value of the costs of site rehabilitation, subject to the regulations and limitations as set by the department.
(5) Payments from the fund are limited as follows:
(a) For cleanup purposes, a maximum of One Million Five Hundred Thousand Dollars ($1,500,000.00) may be disbursed from the fund for any one (1) site, per confirmed release occurrence.
(b) For third-party judgments, a maximum of One Million Dollars ($1,000,000.00) may be disbursed from the fund for any one (1) site, per confirmed release occurrence.
(c) Nothing in Sections 49-17-401 through 49-17-435 shall establish or create any liability or responsibility on the part of the department or the State of Mississippi to pay any cleanup costs or third-party claims if the fund created herein is insufficient to do so.
(6) Monies held in the fund established under Sections 49-17-401 through 49-17-435 shall not be used for purchases of equipment needed to assist in cleanup operations.
(7) Nothing in Sections 49-17-401 through 49-17-435 shall serve to limit any recovery against an owner of an underground storage tank in excess of the fund payment limits established under this section.
(8) Substantial compliance shall in no way be construed to be an absolute defense to civil liability.
SECTION 2. Section 49-17-435, Mississippi Code of 1972, is amended as follows:
49-17-435. Before November
15 of each year, the department shall report to the appropriate environmental
committees of the Senate and House of Representatives on the status of the
Underground Storage Tank Program and the Groundwater Protection Trust Fund.
The report shall include at a minimum any recommendations for improvement of the
program and for ensuring the soundness of the fund and, to the extent
practicable, an assessment of any changes in the retail price of motor fuels
caused by the environmental protection * * * tax.
SECTION 3. This act shall take effect and be in force from and after July 1, 2015.
