Mississippi Code
Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-93. Certain vehicles to stop at inspection stations

All contract, common, private commercial, and private carriers of property, and all common and contract carriers of passengers, who shall enter or come into the State of Mississippi upon any highway upon which there has been established an inspection station, as provided for in Sections 27-5-71 and 27-5-73, shall stop at such station and submit to inspection in order that the agents or representatives of the Mississippi Department of Transportation on duty at such station may determine whether or not such vehicle is liable for the Mississippi motor vehicle privilege license tax or permit fees, and whether or not such vehicle is properly licensed in this state. Upon demand therefor, the driver or operator of such vehicle shall exhibit, for the inspection of such representatives or agents, the manifest or bill of lading required to be carried by Section 27-19-91 of this article, if the vehicle be one that is required to carry such a manifest or bill of lading. The Mississippi Transportation Commission, however, shall have authority to exempt from the requirement to stop at inspection stations carriers who have been pre-approved based upon criteria established by the state or the appropriate state agency or agencies.
If the vehicle is not licensed in Mississippi and is subject to motor vehicle privilege license taxation or permit fees, or if such vehicle be licensed in an improper license classification or for an insufficient gross weight, then the operator or driver of such vehicle shall obtain and pay the proper fee for the proper trip permit from such representative, as provided in Section 27-19-79, or shall make application for a license tag and pay the proper annual tax therefor; provided, however, that no permit shall be issued for any vehicle or combination of vehicles having a gross weight exceeding the limits prescribed by law; nor shall any application for an annual privilege license be accepted or received upon such vehicles.
The agent or representative of the Mississippi Department of Transportation on duty at any such station shall have the power and authority to weigh such vehicle and the load thereon by means of portable or stationary scales furnished to him by the Mississippi Department of Transportation, in order to determine whether or not the gross weight of such vehicles exceeds the limits provided by law and in order to determine whether or not the gross weight exceeds the licensed gross weight of such vehicle, and for any other purposes connected with and related to the enforcement and administration of this article.

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