No privilege tax or registration fee shall be imposed upon, and no license tag shall be required or issued for, any vehicle that is (a) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (b) only incidentally used on public roadways in this state.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 19 - Motor Vehicle Privilege and Excise Taxes
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-1. Administration of article
§ 27-19-5. Tax on private carriers of passengers, etc.
§ 27-19-9. Tax on hearses, church and school buses, and taxicabs
§ 27-19-11. Tax on carriers of property and on buses
§ 27-19-25. Imposition of tax by municipalities and other political subdivisions
§ 27-19-32. License tags or plates and renewal license decals; mailing costs
§ 27-19-33. License tags or plates and renewal license decals; trailers and semitrailers
§ 27-19-37. License tags or plates; substitute license tags and decals
§ 27-19-39. License tags or plates; pickup trucks
§ 27-19-43. License tags or plates and renewal license decals; issuance; registration fees
§ 27-19-44.3. Annual report of Mississippi Burn Care Fund
§ 27-19-47. Special license tags or plates; antique automobiles
§ 27-19-47.1. Special license tags or plates; antique motorcycles
§ 27-19-47.2. Special license tags or plates; antique pickup trucks
§ 27-19-55. Special license tags or plates; sheriffs and deputies
§ 27-19-56.6. Special license tags or plates; street rods
§ 27-19-56.9. Special license tags or plates; deaf persons
§ 27-19-56.12. Special license tags or plates; armed forces veterans
§ 27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients
§ 27-19-56.85. Special license tags or plates; Vietnam Veteran
§ 27-19-61. Ad valorem tax receipts to be presented with applications for licenses
§ 27-19-62. Proof of payment of federal heavy vehicle use tax
§ 27-19-63. Payment of tax; penalties, etc.
§ 27-19-67. Determination of tax; privilege granted
§ 27-19-69. Issuance of replacement license upon destruction of vehicle
§ 27-19-71. Issuance of license upon replacement of vehicle
§ 27-19-75. Change of classification of vehicle, etc.
§ 27-19-87. Permit to be carried in vehicle
§ 27-19-89. Penalty for failure to obtain permit
§ 27-19-93. Certain vehicles to stop at inspection stations
§ 27-19-101. Comptroller to furnish copies of registration receipts
§ 27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers
§ 27-19-119. Weighing of vehicles to ascertain accuracy of registration
§ 27-19-121. Rules and regulations
§ 27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report
§ 27-19-127. Enforcement of article
§ 27-19-129. Jurisdiction of Public Service Commission
§ 27-19-135. State to have lien on motor vehicle
§ 27-19-137. Inspection of vehicles and records, etc.
§ 27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration
§ 27-19-143. Reciprocity agreements
§ 27-19-147. Use tax; imposition
§ 27-19-149. Use tax; exceptions
§ 27-19-151. Use tax; penalties for nonpayment
§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary
§ 27-19-159. Distribution of collections
§ 27-19-159. Distribution of collections