MS SB2829

Brings forward Section 27-5-101, Mississippi Code of 1972, which governs the apportionment and distribution of gasoline, diesel fuel, and kerosene taxes collected by the state for possible amendment.

Changes references from "State Tax Commission" to "Department of Revenue" as the entity responsible for collecting and apportioning fuel taxes by the 15th of each month.

Maintains existing fuel tax distribution formulas allocating funds to the Highway Bonds Sinking Fund, State Highway Fund, counties, municipalities, and aviation development programs.

Includes two versions of the statute: one for counties exempt from countywide road administration under Section 19-2-3, and one for counties required to operate under countywide system.

Takes effect July 1, 2022, and automatically repeals June 30, 2022 (sunset provision).