MS HB458

Allocates 18.5% of sales tax revenue collected from business activities outside municipalities in each county to that county, effective August 15, 2019.

Requires counties to dedicate allocated funds exclusively to street and road construction, repair, and maintenance.

County allocations are in addition to other funds already distributed to counties under existing law.

Amends Section 27-65-53 to allow counties (in addition to municipalities and state institutions) to adjust erroneous disbursements or have overpayments withheld from future state distributions.