MS HB1160

Replaces references to "State Tax Commission" with "Department of Revenue" throughout Section 27-5-101 governing gasoline, diesel fuel, and kerosene tax collection and apportionment.

Modifies tax credit/refund treatment by dividing refunds on gasoline and tax credits on diesel fuel and kerosene equally between the State Aid Road Fund and the Local System Bridge Replacement and Rehabilitation Program Fund.

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

Makes conforming amendments to Section 19-2-11 to update references from State Tax Commission to Department of Revenue regarding county road administration compliance determinations.

Brings forward Section 27-65-75 regarding sales tax revenue distribution for purposes of possible amendment.

Effective July 1, 2015.