Mississippi Code
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits

This subsection shall apply, but not be limited to, any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work.
For each one thousand (1,000) pounds, or fractional part thereof, in excess of the weight authorized by Sections 63-5-29 and 63-5-33 for any such vehicle or in excess of the limits set by the Transportation Department for specified roads and bridges, the fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state, except that the fee for manufactured housing modular units, residential or commercial, shall be Two Cents (2¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state. Provided, however, no permit shall be issued for a fee of less than Ten Dollars ($10.00).
The Transportation Department may provide for an annual permit which will allow preapproved vehicles and loads to travel predesignated routes with self-issued permits. Under such self-issuance authority, the owner of the vehicle shall complete the permit in a format designated by the department, electronically transmit a copy to the department prior to the move, and ensure that a copy is in the possession of the operator. Vehicles having a gross weight exceeding the limits provided by law that have a nondivisible gross vehicle weight of ninety-five thousand (95,000) pounds or less, which are otherwise legal, shall not be restricted as to the hours of the day such vehicles may be operated on predesignated routes. The department shall bill the vehicle owner according to the provisions of the preceding paragraph. The department is authorized to modify predesignated routes at any time for cause, such as highway construction or hazardous highway conditions. The annual fee for the self-issuance permit authority obtained pursuant to this paragraph shall be Five Hundred Dollars ($500.00) per owner, regardless of the number of vehicles which he will operate pursuant to such permit, in addition to any other fees required by this section. Any vehicle and load being operated pursuant to this paragraph for which the operator does not have the permit or a copy thereof in his possession, or for which a copy of the permit was not electronically transmitted to the department, shall be deemed not to have a permit and shall be penalized accordingly.
It shall not be necessary for the owner or operator of a vehicle to obtain a permit pursuant to this subsection if such owner or operator has obtained for his vehicle an annual special permit for vehicles transporting heavy equipment pursuant to Section 63-5-52.

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