Bill Text: MS HB701 | 2017 | Regular Session | Introduced

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Bill Title: Interstate commercial carriers motor fuel tax; define the term "records" for purposes of.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2017-01-31 - Died In Committee [HB701 Detail]

Download: Mississippi-2017-HB701-Introduced.html

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MISSISSIPPI LEGISLATURE

2017 Regular Session

To: Ways and Means

By: Representative Smith

House Bill 701

AN ACT TO AMEND SECTION 27-61-3, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "RECORDS" FOR PURPOSES OF THE INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 27-61-3, Mississippi Code of 1972, is amended as follows:

     27-61-3.  When used in this chapter, the following words and phrases shall have the meaning ascribed to them hereby, except where the context clearly describes and indicates a different meaning:

          (a)  Person:  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.

          (b)  Motor vehicle:  A motor vehicle used, designed or maintained for transportation of persons or property and (i) having two (2) axles and a gross vehicle weight exceeding twenty-six thousand (26,000) pounds; (ii) having three (3) or more axles, regardless of weight; or being used in combination when the gross vehicle weight of such combination exceeds twenty-six thousand (26,000) pounds.  The term "motor vehicle" does not include recreational vehicles.

          (c)  Fuel:  Any product which is used, or is capable of being used, for the generation of power for the operation of a motor vehicle.

          (d)  Commission or department:  The Department of Revenue, either acting directly or through its duly authorized officers, agents and employees.

          (e)  Owner:  A person who holds the legal title of a motor vehicle, or in the event a motor vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, howsoever, thereof, with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor, or in the event such or similar transaction is had by means of a mortgage and the mortgagor of a motor vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this chapter.

          (f)  Highway:  The entire width between boundary lines of every way in the state that is publicly maintained or any part of which is publicly maintained and is open or is to be opened to use by the public for the purpose of vehicular travel, including all streets and alleys in cities and towns.

          (g)  Operator:  Any person, partnership, joint-stock company or corporation operating on the public highways of this state one or more motor vehicles as the beneficial owner or lessee.

          (h)  Driver:  Any person actually in control of, driving or operating a motor vehicle at any given time.

          (i)  The terms "gross weight," "common carrier by motor vehicle," "contract carrier by motor vehicle," "private commercial carrier of property by motor vehicle," "private commercial carrier of passengers by motor vehicle" and "private carrier of property" shall, respectively, have the meaning ascribed to them in Sections 27-19-1 through 27-19-167, Mississippi Code of 1972.

          (j)  Retail dealer:  Any person not licensed as a distributor who sells gasoline, special fuel, diesel fuel or compressed gas.

          (k)  Motor carrier:  Any person operating a motor vehicle, as defined in this section, on the highways of this state.

          (l)  "Recreational vehicle" * * * means:  Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual.  In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.

          (m)  "Records":  All information created, received and maintained by an organization or person in the transaction of business or in the pursuance of legal obligations, regardless of media.

     SECTION 2.  This act shall take effect and be in force from and after its passage.

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