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Bill > HB742


MS HB742

MS HB742
Annual highway privilege tax for farm and agricultural operations; provide alternative manner for submitting payments of to county tax collector.


summary

Introduced
01/16/2026
In Committee
01/16/2026
Crossed Over
Passed
Dead
02/03/2026

Introduced Session

2026 Regular Session

Bill Summary

An Act To Revise And Clarify Provisions Governing The Annual Highway Privilege (road And Bridge) Tax For Commercial Motor Vehicles And Carriers Of Property Operating Under Harvest Permits By Creating An Alternative Means Of Making Payments Of Taxes In Person To The County Tax Collector; To Amend Section 27-19-11, Mississippi Code Of 1972, To Clarify Weight Limits Minimums; To Amend Section 27-19-19, Mississippi Code Of 1972, To Authorize In-person Payment Of Privilege Taxes For Agricultural Operations With Valid Harvest Permits, To Provide For Timely Remittance And Administrative Retention By County Tax Collectors; To Bring Forward Section 27-19-81, Mississippi Code Of 1972, For Purposes Of Possible Amendment; To Amend Section 63-1-35, Mississippi Code Of 1972, To Include Commercial Driver's License To Be Made Available In Digital Format Consistent With The Mississippi Mobile Id; And For Related Purposes.

AI Summary

This bill allows farmers with valid harvest permits to pay their annual highway privilege tax, also known as the road and bridge tax, in person to their county tax collector, as an alternative to electronic payment. The county tax collector will accept these payments, issue proof of payment, and forward the funds and documentation to the Mississippi Department of Revenue within 30 days, retaining up to 1% of the collected tax for administrative costs. The bill also clarifies weight limits for certain vehicles and allows for commercial driver's licenses to be available in a digital format, similar to the Mississippi Mobile ID.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Died In Committee (on 02/03/2026)

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