Mississippi Code, Volume 08B, 2013 Supplement

2013·10.5 MB·English

by  State of Mississippi

2013
CUMULATIVE SUPPLEMENT
TO
CODE
MISSISSIPPI
ANNOTATED
1972
Issued September 2013
CONTAINING PERMANENT PUBLIC STATUTES OF MISSISSIPPI
ENACTED THROUGH THE 2013 REGULAR SESSION
AND 1STAND 2ND EXTRAORDINARY SESSIONS
PUBLISHED BYAUTHORITY OF
THE LEGISLATURE
SUPPLEMENTING
Volume 8B
(As Revised 2010)
For latest statutes or assistance call 1-800-833-9844
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by
THE STATE OF MISSISSIPPI
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User's Guide
Inorderto assistboththe legalprofession andthelaymaninobtainingthe
maximum benefitfrom the Mississippi Code of1972Annotated, aUser's Guide
has been included in the main volume. This guide contains comments and
information on the many features found within the Code intended to increase
the usefulness ofthe Code to the user.
iii
Digitized by tlie Internet Arcliive
2014
in
https://archive.org/cletails/govlawmscocle08bs2013
PUBLISHER'S FOREWORD
Statutes
The 2013 Supplement to the Mississippi Code of 1972 Annotated reflects
the statute law of Mississippi as amended by the Mississippi Legislature
through the end ofthe 2013 Regular Session and 1st and 2nd Extraordinary
Sessions.
Annotations
Case annotations are included based on decisions ofthe State and federal
courts in cases arising in Mississippi. Annotations to collateral research
references are also included.
To better serve our customers by making our annotations more current,
LexisNexis has changedthe sources that are readto create annotations forthis
publication. Rather than waiting for cases to appear in printed reporters, we
now read court decisions as they are released by the courts. A consequence of
this more current reading ofcases, as they are posted online on LexisNexis, is
thatthe mostrecent cases annotated maynotyethave printreporter citations.
These will be provided, as they become available, through later publications.
This publication contains annotations taken from decisions ofthe Missis-
sippi Supreme Court andthe Court ofAppeals and decisions ofthe appropriate
federal courts. These cases will be printed in the following reporters:
Southern Reporter, 3rd Series
United States Supreme Court Reports
Supreme Court Reporter
United States Supreme Court Reports, Lawyers' Edition, 2nd Series
Federal Reporter, 3rd Series
Federal Supplement, 2nd Series
Federal Rules Decisions
Bankruptcy Reporter
Additionally, annotations have been taken from the following sources:
American Law Reports, 6th Series
American Law Reports, Federal 2nd
Mississippi College Law Review
Mississippi Law Journal
Finally, published opinions of the Attorney General and opinions of the
Ethics Commission have been examined for annotations.
Amendment Notes
Amendment notes detail how the new legislation affects existing sections.
Editor's Notes
Editor's notes summarize subject matter and legislative history of re-
pealed sections, provide inforir^ation as to portions oflegislative acts thathave
not been codified, or explain other pertinent information.
V
Publisher's Foreword
Joint Legislative Committee Notes
Joint Legislative Committee notes explain codification decisions and
corrections ofCode errors made by the Mississippi Joint Legislative Commit-
tee on Compilation, Revision, and Publication ofLegislation.
Tables
The StatutoryTablesvolume adds tables showingdisposition oflegislative
acts through the 2013 Regular Session and 1st and 2nd Extraordinary
Sessions.
Index
The comprehensive Index to the Mississippi Code of 1972 Annotated is
replaced annually, and we welcome customer suggestions. The foreword to the
Index explains our indexing principles, suggests guidelines for successful
index research, and provides methods for contacting indexers.
Acknowledgements
The publisher wishes to acknowledge the cooperation and assistance
rendered by the Mississippi Joint Legislative Committee on Compilation,
Revision, and Publication ofLegislation, as well as the offices ofthe Attorney
General and Secretary ofState, in the preparation ofthis supplement.
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September 2013 LexisNexis
vl
SCHEDULE OF NEW SECTIONS
Added in this Supplement
TITLE 27. TAXATIONAND FINANCE
CHAPTER
104. State FiscalAffairs
MISSISSIPPIACCOUNTABILITYAND TRANSPARENCYACT
Sec.
27-104-161. No authority to review, approve or deny expenditures ofLegislature.
27-104-163. Publication ofmeeting notice on searchable website; applicability.
2013 Supplement 1

CODE
MISSISSIPPI
1972
ANNOTATED
VOLUME EIGHT B
TITLE 27
TAXATION AND FINANCE
Chapter 55. Gasoline and Motor Fuel Taxes 27-55-1
Chapter 65. Sales Tax 27-65-1
Chapter 67. Use or Compensating Taxes 27-67-1
,
Chapter 69. Tobacco Tax 27-69-1
Chapter 70. Nonsettling-Manufacturer Cigarette Fee 27-70-1
Chapter 71. Alcoholic Beverage Taxes 27-71-1
Chapter 73. Tax Refunds 27-73-1
Chapter 101. Annual Reports by Departments of Government and State-
Supported Institutions 27-101-1
Chapter 103. State Budget 27-103-1
Chapter 104. State FiscalAffairs 27-104-1
Chapter 105. Depositories 27-105-1
CHAPTER
55
Gasoline and Motor Fuel Taxes
Article 7. Special Fuel Tax 27-55-501
Article 7.
Special Fuel Tax.
Sec.
27-55-527. Special fuel taxes; exemptions and allowances.
§ 27-55-527. Special fuel taxes; exemptions and allowances.
(1) There shall not be included in the measure of the tax levied in this
article any special fuel:
(a) Sold or delivered by a bonded distributor ofspecial fuel to a second
bonded distributor of special fuel within this state, but nothing in this
exclusion shall exempt the second bonded distributor of special fuel from
paying the tax unless the second bonded distributor of special fuel sells or
delivers said special fuel to a third bonded distributor of special fuel, in
2013 Supplement 3
§ 27-55-527 Taxationand Finance
which eventthe thirdbonded distributorofspecialfuel shallbe liable forthe
tax.
(b) Sold to the United States government for use ofthe Armed Forces
only, and delivered in quantities of not less than four thousand (4,000)
gallons.
(c) Deliveredto abondedwarehouse for storagewithinthis state forthe
United States Department ofInterior.
(d) Exported to a destination beyond the borders of this state by a
bonded distributor ofspecial fuel when the tax on such special fuel has been
paid or onwhich the taxliabilityimposedby this article has accrued against
such bonded distributor.
(e) Imported by, or sold to, any refiner or processor in this state for the
purpose ofbeing refined or further processed.
(f) Sold or delivered to any person within this state to be used as a
herbicide or as a solvent for insecticides, wood preservatives and like
products, or when so used in a commercial process that they become a
component part ofany manufactured product orwhere used as a processing
agent in the treatment ofraw material in manufacturing any product.
(g) Sold or delivered to be used for test purposes at any regularly
established testing laboratory in this state.
(h) Sold to be consumed as fuel by any boat, vessel, ship, towboat or
dredgeboat, or sold to the holder of a Marine Dealers Permit for resale or
distribution as fuel for a boat, vessel, ship, towboat or dredgeboat.
(i) Sold as bunker oil or sold to be used for the generation ofheat in a
firebox or furnace.
(j) Sold or delivered to be used for the purpose ofgenerating electricity.
(k) Sold for use as fuel in a railroad locomotive when subject to the tax
levied by Section 27-59-301 et seq.
(Z) Sold or delivered in bond, or sold or delivered, to any person within
a foreign-trade zone within this state and sold, used, consumed, distributed,
stored or withdrawn from storage and used to propel aircraft on an
international flight including any interim stops within the United States so
longas the origin orultimate destination ofthe aircraftis outside the United
States and District of Columbia. As used in this paragraph, "foreign-trade
zone" means a foreign-trade zone operated and maintained by a public or
private corporation under the provisions of Sections 59-3-31 through 59-3-
37.
(m) Sold to be consumed as fuel by planes used by a commercial airline
for new interstate air service offered by a new carrier in the market, for
interstate service to a new city by an existing airline or for additional
interstate service to a city already served by a commercial airline, for a
period oftwelve (12) months after the date the service is established.
(2) The exemptions set forth in paragraphs (f), (h), (i) and (j) ofsubsection
(1)ofthis section shallnot applyto specialfuelusedinperformingcontractsfor
construction, reconstruction, maintenance orrepairs, where suchcontracts are
enteredintowiththe State ofMississippi, anypolitical subdivision ofthe State
4 2013 Supplement