The commission shall prescribe license tags and decals as, in its discretion, are necessary to carry out the provisions of this article. Provided, however, that there shall be a substitute tag and decals for each classification and each group of tags and decals prescribed. In the case of the loss or theft of any license tag or license tag and decals, the owner shall report such loss or theft to the appropriate law enforcement officials and file a copy of such report with the commission or tax collector of the county of his residence. Upon receipt of such report, the commission or tax collector shall issue the proper substitute license tag or license tag and decals therefor. The fee for each substitute decal shall be Two Dollars and Fifty Cents ($2.50) and license tag and decal shall be Ten Dollars ($10.00), and the tax collector receiving such application and report shall be entitled to retain and deposit in the county general fund five percent (5%) of the cost of such substitute license tag; provided, however, that the commission may issue direct to the owner of any motor vehicle, the license for which was issued by the commission, the substitute license tag upon receipt of proper application, report and fee of Two Dollars and Fifty Cents ($2.50) or Ten Dollars ($10.00), as the case may be. Provided further, that all funds received from substitute license tags and decals shall be distributed in the same manner as funds from the sale of regular license tag plates. If such substitute license tag or license tag and decals shall be used upon a vehicle other than the one for which it was issued, or if the original license tag or license tag and decals, if thereafter found, shall be used upon any vehicle, then such owner or operator shall be liable for and pay an amount equal to the annual privilege tax on such vehicle plus a penalty thereof of one hundred percent (100%).
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