Whenever, for any reason, the commission shall cancel the reciprocity of any carrier under any reciprocal agreement, then such carrier may obtain a temporary motor vehicle permit from the commission for each vehicle owned and operated which would otherwise be operated under the benefits of such reciprocal agreement. Such permits shall be obtained by making application therefor to the commission, and they shall be issued for the period of time for which the carrier's reciprocity has been cancelled. If, at the end of such period, the carrier is not then entitled to the benefits of the reciprocal agreements, no additional or renewal permit shall be issued to him. The carrier shall pay a fee for each of such permits equal to the proportionate part of the annual privilege license tax provided in Article 1 of Chapter 19 of this title, Mississippi Code of 1972, plus an additional ten percent (10%) of the proportionate part of such tax. All fees so paid shall be for the privilege of using the highways of this state for the length of time during which the carrier's reciprocity is cancelled in lieu of the annual privilege license required under the provisions of Article 1 of Chapter 19 of this title, and all such fees shall be paid into the same fund and distributed in the same manner provided in Article 1 of Chapter 19 of this title. The carrier may, instead of obtaining the permits specified in this section, operate his vehicles by obtaining trip permits as specified in Article 1 of Chapter 19 of this title.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 61 - Interstate Commercial Carriers Motor Fuel Tax
§ 27-61-1. Purpose and administration of chapter
§ 27-61-7. Tax accrual and liability; manner of payment
§ 27-61-8. Waiver of taxes and fees when vehicle operated in response to emergency
§ 27-61-11. Reports and remittance; timely filing of reports and payments
§ 27-61-19. Rules and regulations; forms
§ 27-61-20. Motor fuel tax agreements with other states
§ 27-61-23. Basis for determination of tax
§ 27-61-25. Distribution of proceeds of tax and permit fees
§ 27-61-27. Reciprocal agreements
§ 27-61-33. Credit or refund for erroneously or illegally collected taxes or penalties