Mississippi Code
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-73. Refunds

The tax collector or the commission, as the case may be, is authorized and empowered to refund to any individual, firm or corporation any motor vehicle privilege license tax, permit or tag fee which has been paid or collected through error or otherwise when the person, individual, firm or corporation was not liable for such tax or fee or when the individual, firm or corporation has paid any such privilege tax or fee in excess of the sum properly due, whether such payments were made under protest or compulsion or not. Taxes erroneously paid within the meaning of this section shall include, but shall not be limited to, overpayments, double payments upon the same vehicle, payments upon vehicles not located within the State of Mississippi, and all other erroneous or illegal payments.
All claims for refunds under this section shall be made within twelve (12) months from the date of the erroneous payment of taxes or fees and the refunds, approved by the tax collector or commission, shall be made out of any monies collected by the tax collector or commission from the same source of revenue. If such source of revenue no longer exists, the refund shall come from the general fund collections. If such refund is approved by the tax collector, he shall issue a warrant to the claimant and deduct the proper amounts from his next settlement. If a claim for refund is disapproved, the claimant shall be notified of the disapproval and the reasons therefor.

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