MS HB934

Transfers administration of gasoline, diesel fuel, and kerosene tax collections from the State Tax Commission to the Department of Revenue.

Revises how refunds on fuel used for non-highway purposes are allocated, dividing them equally between the State Aid Road Fund and the Local System Bridge Replacement and Rehabilitation Program Fund instead of previous allocation methods.

Removes the Fisheries and Wildlife Fund as a recipient of fuel tax diversions under Section 27-5-101(b)(iv).

Updates Section 19-2-11 to replace references to the State Tax Commission with the Department of Revenue regarding county compliance audits for road administration and fund withholding procedures.

Takes effect July 1, 2014, with conforming changes to Section 27-65-75 regarding fuel tax revenue distributions.