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Article 1 - Motor Vehicle Privilege Taxes
§ 27-19-1. Administration of article - The Department of Revenue, hereinafter called the "commission" or the...
§ 27-19-3. Definitions - The following words and phrases when used in this article...
§ 27-19-5. Tax on private carriers of passengers, etc. - There is hereby levied the following annual highway privilege tax...
§ 27-19-9. Tax on hearses, church and school buses, and taxicabs - On each operator there is hereby levied an annual highway...
§ 27-19-11. Tax on carriers of property and on buses - On each carrier of property, for each motor vehicle, truck-tractor...
§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors - The privilege tax on trailers or semitrailers, to be used...
§ 27-19-25. Imposition of tax by municipalities and other political subdivisions - No municipality, levee district, county, drainage district or other political...
§ 27-19-27. Applicability of tax to motor vehicles owned by United States, the state and political subdivisions - No privilege tax shall be imposed upon any motor vehicle...
§ 27-19-29. Vehicles used in road building and vehicles used for transporting water well drilling outfits - No tax shall be levied under the provisions of this...
§ 27-19-30. No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops - No privilege tax or registration fee shall be imposed upon,...
§ 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 - Any series of tags may be cancelled by the commissioner...
§ 27-19-32. License tags or plates and renewal license decals; mailing costs - No governmental subdivision shall bear the cost of mailing or...
§ 27-19-33. License tags or plates and renewal license decals; trailers and semitrailers - A license tag and up to two (2) decals of...
§ 27-19-37. License tags or plates; substitute license tags and decals - The commission shall prescribe license tags and decals as, in...
§ 27-19-39. License tags or plates; pickup trucks - In addition to the provisions of Section 27-19-31 setting forth...
§ 27-19-41. License tags or plates and renewal license decals; reflectorization; specifications for decals - The face of all motor vehicle license plates or tags,...
§ 27-19-43. License tags or plates and renewal license decals; issuance; registration fees - No tag or decal shall be issued either by a...
§ 27-19-44.3. Annual report of Mississippi Burn Care Fund - The Mississippi Department of Health, or the University of Mississippi...
§ 27-19-45. Special license tags or plates; amateur radio operators, governor and lieutenant governor - The Governor under like terms and provisions shall be and...
§ 27-19-47. Special license tags or plates; antique automobiles - Upon receipt of an application for a special antique automobile...
§ 27-19-47.1. Special license tags or plates; antique motorcycles - Upon receipt of an application for a special antique motorcycle...
§ 27-19-47.2. Special license tags or plates; antique pickup trucks - Upon receipt of an application for a special antique pickup...
§ 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 - Any federal judge or magistrate, any justice of the Mississippi...
§ 27-19-55. Special license tags or plates; sheriffs and deputies - When a car for which a tag has been issued...
§ 27-19-56. Special license tags or plates; persons with disabilities; decals and windshield placards; renewal; enforcement of parking restrictions - 1. Cannot walk two hundred (200) feet without stopping to...
§ 27-19-56.6. Special license tags or plates; street rods - Upon receipt of an application for a street rod license...
§ 27-19-56.9. Special license tags or plates; deaf persons - Upon application by any legal resident of the State of...
§ 27-19-56.12. Special license tags or plates; armed forces veterans - In recognition of the patriotic service rendered by Mississippians who...
§ 27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients - In recognition of the patriotic service rendered by Mississippians who...
§ 27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states - 1. Forty-four Dollars ($44.00) of the additional fees collected from...
§ 27-19-56.22. Special license tags or plates; members of Alpha Kappa Alpha sorority and Alpha Phi Alpha fraternity - 1. Upon the request of the Eta Theta Omega Chapter...
§ 27-19-56.85. Special license tags or plates; Vietnam Veteran - In recognition of the patriotic service rendered by Mississippians who...
§ 27-19-56.125. Special license tags or plates; to Mississippians who are veterans of the United States Armed Forces - In recognition of the patriotic service rendered by Mississippians who...
§ 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...
§ 27-19-61. Ad valorem tax receipts to be presented with applications for licenses - When any person shall make application to a tax collector...
§ 27-19-62. Proof of payment of federal heavy vehicle use tax - Any person who shall apply to the commissioner or any...
§ 27-19-63. Payment of tax; penalties, etc. - "Delivery" as used herein shall be construed to mean receipt...
§ 27-19-67. Determination of tax; privilege granted - In the case of carriers of property in all classifications,...
§ 27-19-69. Issuance of replacement license upon destruction of vehicle - If a carrier of property with a gross vehicle weight...
§ 27-19-71. Issuance of license upon replacement of vehicle - If any vehicle on which the privilege tax has been...
§ 27-19-73. Refunds - The tax collector or the commission, as the case may...
§ 27-19-75. Change of classification of vehicle, etc. - When any person has properly paid the privilege license in...
§ 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...
§ 27-19-87. Permit to be carried in vehicle - Any person operating a motor vehicle on the public highways...
§ 27-19-89. Penalty for failure to obtain permit - If any nonresident owner or operator or other nonresident person...
§ 27-19-90. Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle - Any person who willfully and knowingly alters, forges or counterfeits...
§ 27-19-93. Certain vehicles to stop at inspection stations - All contract, common, private commercial, and private carriers of property,...
§ 27-19-95. Certification of common and contract carriers of property or passengers by public service commission - All certificates of public convenience and necessity and permits granted...
§ 27-19-101. Comptroller to furnish copies of registration receipts - Whenever request for duplicate registration receipt is made to the...
§ 27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers - Every common and contract carrier of property or passengers, liable...
§ 27-19-119. Weighing of vehicles to ascertain accuracy of registration - The State Tax Commission, tax collectors, the highway patrol, or...
§ 27-19-121. Rules and regulations - The State Tax Commission is hereby given power and authority...
§ 27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report - Any truck owner, truck operator, truck driver or any other...
§ 27-19-127. Enforcement of article - All duties, powers and authority relating to the enforcement of...
§ 27-19-129. Jurisdiction of Public Service Commission - The Mississippi Public Service Commission shall continue to exercise all...
§ 27-19-133. Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings - Any sheriff, deputy sheriff or municipal law enforcement officer is...
§ 27-19-135. State to have lien on motor vehicle - All taxes, costs and penalties imposed by this article shall...
§ 27-19-137. Inspection of vehicles and records, etc. - The agents of the Mississippi Department of Transportation and the...
§ 27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration - In case any person, other than a dealer or agent,...
§ 27-19-143. Reciprocity agreements - The Chairman of the State Tax Commission or any individual...
§ 27-19-147. Use tax; imposition - If the application of any person for a privilege license...
§ 27-19-149. Use tax; exceptions - The tax imposed by Section 27-19-147 shall not apply on...
§ 27-19-151. Use tax; penalties for nonpayment - Any person, owner or operator of any vehicle, who fails...
§ 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 - Whenever any vehicle in excess of ten thousand (10,000) pounds,...
§ 27-19-155. Purchase of license tags or plates by commission; disposition of proceeds of sale generally - The license or number tag herein provided for shall be...
§ 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 - In contracts entered into by the License Tag Commission and...
§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary - If legislation be passed requiring license tags and numbered plates...
§ 27-19-159. Distribution of collections - [With regard to any county which is exempt from the...
§ 27-19-159. Distribution of collections - [With regard to any county which is required to operate...
§ 27-19-167. Declaration of policy - All taxes, fees and other charges imposed by this article...
§ 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 - Any legal resident of the State of Mississippi who is...
§ 27-19-177. Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags - Notwithstanding any other provision of law to the contrary, any...
Article 3 - Motor Vehicle Dealer Tag Permit Law
§ 27-19-301. Short title - This article shall be known as "The Motor Vehicle Dealer...
§ 27-19-303. Definitions - The following words and phrases, when used in this article,...
§ 27-19-307. Tag expiration date - Motor vehicle dealer tag permits and tags shall expire on...
§ 27-19-313. Records - Motorcycle dealers, automobile dismantlers, automobile auctions, and motor vehicle dealers,...
§ 27-19-316. Reports - Motor vehicle dealers and motorcycle dealers who are not designated...
§ 27-19-319. Dealer's use of distinguishing number tags - A motor vehicle bearing a motor vehicle dealer distinguishing number...
§ 27-19-320. Use of dealer's license tag by relative of dealership owner - It shall be unlawful for a dealer's license tag to...
§ 27-19-323. Display of dealer distinguishing number tags - No vehicle bearing a distinguishing number tag shall be operated...
§ 27-19-325. Distribution of tax proceeds - All monies collected by the State Tax Commission as proceeds...
§ 27-19-333. Dealer license plates; manner of distinguishing types of dealers - Motor vehicle dealer license plates shall distinguish between the various...
§ 27-19-335. Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties - The commission is hereby given full and complete responsibility for...