Mississippi Code
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-59. Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements

Any person required under the provisions of this article to register and pay a privilege license tax on any vehicle shall make application therefor, on forms to be prescribed by the commission, and such forms shall require information as the commission may deem necessary.
All motor vehicles owned by the State of Mississippi or any agency, department or political subdivision thereof, when such agency or department is supported wholly or in part by appropriations from public funds, when used in the transportation of passengers, shall have painted on both sides, and, if practical, on the rear of each such vehicle the name of the state agency or department, in letters at least three (3) inches in height in a color which is in contrast with the color of the vehicle, and no privilege license tag and decals shall be issued for such vehicle until the name has been painted thereon as required by this section. Provided, however, the provisions of this paragraph shall not apply to vehicles used by the chief executive of the State of Mississippi.
The tax collector, or the commission, as the case may be, shall attach to or write upon such application the number of the license tag and decals issued to such owner, and such other information as may be deemed necessary. The tax collector and his deputies, and all representatives and employees of the commission, who are authorized to issue privilege licenses, and all other persons authorized by law to issue privilege licenses, shall have the power to administer oaths and take acknowledgements of signatures, without cost to the applicant. All applications for licenses, or a microfilm copy or a computer-generated microfilm copy of every such application, shall be preserved as a public record for a period of not less than three (3) years from the date thereof.
Each person who shall make application to the commission for the registration of and a privilege license for a common or contract carrier of passengers which is not required by law to qualify with and obtain a certificate or permit from the Mississippi Public Service Commission shall, before being issued a license, present with his application therefor satisfactory proof that such person has in force covering such vehicle a policy or policies of insurance conditioned to pay any final judgment against said carrier for personal injuries and property damage arising or resulting from the use, maintenance or operation of the vehicles of such carrier, said policy or policies of insurance to be in an amount of not less than five thousand dollars ($5,000.00) for the death or injury to any one (1) person, ten thousand dollars ($10,000.00) total public liability for any one (1) accident, and five thousand dollars ($5,000.00) property damage liability for any one (1) accident. Unless such proof that such insurance policy or policies are in force is presented, no license tag shall be issued to such carrier. If any person shall operate a motor vehicle, required by the provisions of this paragraph to furnish proof that the insurance mentioned is in force without having in force such insurance and without having obtained the proper license tag and decals from the commission, such person shall, notwithstanding the provisions of this paragraph, be liable for the full privilege license tax and the penalty thereon as is otherwise provided by this article and the commission shall collect such tax and penalty from such person. The commission shall not, however, issue a license tag and decals for such vehicle unless the owner or operator thereof shall thereafter furnish proof that such insurance is in force, at which time the proper license tag and decals shall be issued. If, after a license tag and decals shall have been issued for any vehicle required to present proof that the insurance required by this paragraph is in force, the commission shall receive notice or otherwise acquire knowledge that such policy or policies of insurance have been cancelled, have lapsed, or are no longer in force for any reason, then the commission shall have the authority to require and compel the surrender of such license tag and decals and to retain same until presented with proof that the policy or policies of insurance required by this section are again in force, at which time such license tag and decals shall be returned to such taxpayer. None of the provisions of this paragraph shall apply, however, to private carriers of passengers.

Structure Mississippi Code

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

§ 27-19-3. Definitions

§ 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

§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors

§ 27-19-25. Imposition of tax by municipalities and other political subdivisions

§ 27-19-27. Applicability of tax to motor vehicles owned by United States, the state and political subdivisions

§ 27-19-29. Vehicles used in road building and vehicles used for transporting water well drilling outfits

§ 27-19-30. No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops

§ 27-19-31. License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; county designation on license tags; defaced tags and decals

§ 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

§ 27-19-41. License tags or plates and renewal license decals; reflectorization; specifications for decals

§ 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

§ 27-19-45. Special license tags or plates; amateur radio operators, governor and lieutenant governor

§ 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

§ 27-19-52. Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforcement agencies for certain purposes

§ 27-19-55. Special license tags or plates; sheriffs and deputies

§ 27-19-56. Special license tags or plates; persons with disabilities; decals and windshield placards; renewal; enforcement of parking restrictions

§ 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

§ 27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states

§ 27-19-56.22. Special license tags or plates; members of Alpha Kappa Alpha sorority and Alpha Phi Alpha fraternity

§ 27-19-56.85. Special license tags or plates; Vietnam Veteran

§ 27-19-56.125. Special license tags or plates; to Mississippians who are veterans of the United States Armed Forces

§ 27-19-59. Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements

§ 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

§ 27-19-73. Refunds

§ 27-19-75. Change of classification of vehicle, etc.

§ 27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits

§ 27-19-87. Permit to be carried in vehicle

§ 27-19-89. Penalty for failure to obtain permit

§ 27-19-90. Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle

§ 27-19-93. Certain vehicles to stop at inspection stations

§ 27-19-95. Certification of common and contract carriers of property or passengers by public service commission

§ 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

§ 27-19-133. Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings

§ 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

§ 27-19-153. Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer

§ 27-19-155. Purchase of license tags or plates by commission; disposition of proceeds of sale generally

§ 27-19-156. Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale and distribution of license tags

§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary

§ 27-19-159. Distribution of collections

§ 27-19-159. Distribution of collections

§ 27-19-167. Declaration of policy

§ 27-19-169. Privileges of surviving spouses of members of military killed on active duty; motor vehicle license plates; privilege tax exemption; penalty for violation

§ 27-19-177. Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags