MS Code § 27-19-56.467 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-56.467. Special license tags or plates; historical license plate for antique motorcycle

  Any resident of the State of Mississippi who is the owner of an antique motorcycle, as defined in Section 27-19-47.1, upon payment of the fee provided for in subsection (2) of this section, may apply through the office of the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for permission to display on the motorcycle an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle. The license plate shall be furnished by the applicant and presented for authentication to the Department of Revenue by the county tax collector. A regular license plate or a distinctive license plate authorized by law must be displayed on the motorcycle until replaced by the historical license plate.   In lieu of the annual payment of road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law, each person who applies for permission to display a historical license plate under this section, shall pay a one-time, nonrefundable special license tax fee of Twenty-five Dollars ($25.00) to the county tax collector. The fee, less five percent (5%) thereof to be retained by the county tax collector and deposited in the county general fund, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department and deposited in the State General Fund.   Upon receipt of an application and a historical license plate under this section, the Department of Revenue shall examine the historical license plate to determine its authenticity, its condition and its original year of issue. If the department determines that the license plate is an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle for which permission to display the license plate is applied and that the license plate is in satisfactory original condition or has been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its approval. If the department determines that the license plate is not in satisfactory original condition or has not been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its disapproval. The county tax collector shall notify the applicant whether or not permission to display the license plate has been given by the Department of Revenue and, in either case, shall return the license plate to the applicant.   A historical license plate that has been approved for display on an antique motorcycle under the provisions of this section, is not transferable between motorcycle owners and may not be displayed on other motorcycles owned by the same person. If a person to whom permission has been granted to display a historical license plate no longer wishes to display the license plate on the motorcycle for which permission was granted, or if such person sells, trades, exchanges or otherwise disposes of the motorcycle, he must remove the license plate from such motorcycle.