reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.233 - [Repealed]

Laws, 2010, ch. 518, § 27, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.234 - [Repealed]

Laws, 2010, ch. 518, § 28, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.235 - [Repealed]

Laws, 2010, ch. 518, § 29, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.236 - [Repealed]

Laws, 2010, ch. 518, § 30, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.237 - [Repealed]

Laws, 2010, ch. 518, § 31, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.238 - [Repealed]

Laws, 2010, ch. 518, § 33, eff. 7/1/2010.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.241 - [Repealed]

Laws, 2011, ch. 523, § 1, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.242 - [Repealed]

Laws, 2011, ch. 523, § 2, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.243 - [Repealed]

Laws, 2011, ch. 523, § 3, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.244 - [Repealed]

Laws, 2011, ch. 523, § 4, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.245 - [Repealed]

Laws, 2011, ch. 523, § 5, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.247 - [Repealed]

Laws, 2011, ch. 523, § 7, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.248 - [Repealed]

Laws, 2011, ch. 523, § 8, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.249 - [Repealed]

Laws, 2011, ch. 523, § 9, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.250 - [Repealed]

Laws, 2011, ch. 523, § 10, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.252 - [Repealed]

Laws, 2011, ch. 523, § 12, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.253 - [Repealed]

Laws, 2011, ch. 523, § 13, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.254 - [Repealed]

Laws, 2011, ch. 523, § 14, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.255 - [Repealed]

Laws, 2011, ch. 523, § 15, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.256 - [Repealed]

Laws, 2011, ch. 523, § 16, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.258 - [Repealed]

Laws, 2011, ch. 523, § 18, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Amended by Laws, 2016, ch. 478, SB 2675, 27, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.259 - [Repealed]

Laws, 2011, ch. 523, § 19, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.260 - [Repealed]

Laws, 2011, ch. 523, § 20, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.261 - [Repealed]

Laws, 2011, ch. 523, § 21; Laws, 2012, ch. 534, § 48, eff. 7/1/2012.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.262 - [Repealed]

Laws, 2011, ch. 523, § 22, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.263 - [Repealed]

Laws, 2011, ch. 523, § 23, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.264 - [Repealed]

Laws, 2011, ch. 523, § 24, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.265 - [Repealed]

Laws, 2011, ch. 523, § 25, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.266 - [Repealed]

Laws, 2011, ch. 523, § 26, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.267 - [Repealed]

Laws, 2011, ch. 523, § 27, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.269 - [Repealed]

Laws, 2011, ch. 523, § 29, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.270 - [Repealed]

Laws, 2011, ch. 523, § 30, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.272 - [Repealed]

Laws, 2011, ch. 523, § 32, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.273 - [Repealed]

Laws, 2011, ch. 523, § 33, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.274 - [Repealed]

Laws, 2011, ch. 523, § 34, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.275 - [Repealed]

Laws, 2011, ch. 523, § 35, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.276 - [Repealed]

Laws, 2011, ch. 523, § 36, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.279 - [Repealed]

Laws, 2011, ch. 523, § 39, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.280 - [Repealed]

Laws, 2011, ch. 523, § 40, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.282 - [Repealed]

Laws, 2011, ch. 523, § 42, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.283 - [Repealed]

Laws, 2011, ch. 523, § 43, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.284 - Special license tags or plates; recipient of the Silver Star

(1)
Beginning with any registration year commencing on or after July 1, 2011, any legal resident of the State of Mississippi who is a recipient of the Silver Star is privileged to obtain one (1) motor vehicle license plate or tag on an annual basis in his county of legal residence. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section
27-19-31
.
(2)
This section pertains only to tags or plates for private passenger motor vehicles or pickup trucks.
(3)
Proof of ownership of the particular motor vehicle for which a license plate or tag is requested and proof that the owner thereof is a recipient of the Silver Star must be shown at the time of application for such plate or tag. A certificate from the State Veterans Affairs Board stating that the individual is a recipient of the Silver Star shall be sufficient proof.
(4)
Vehicles owned by a recipient of the Silver Star, or the unremarried surviving spouse of any such person, for which a distinctive license tag or plate is issued under this section are exempt from all motor vehicle registration fees and privilege taxes.
(5)
The Department of Revenue is directed to furnish to the tax collector of each county a sufficient number of distinctive motor vehicle license plates or tags which shall be of such color and design as the Department of Revenue shall prescribe subject to the approval of the Mississippi License Tag Commission and in accordance with the provisions of Section
27-19-41
. However, such distinctive plates or tags shall bear and include the words "Silver Star."
(6)
A license plate or tag issued under this section shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license plate or tag issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unremarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unremarried.
(7)
Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not less than six (6) months, or both.
Laws, 2011, ch. 523, § 53, eff. 4/26/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.285 - [Repealed]

Laws, 2011, ch. 523, § 61, eff. 4/26/2011.
Repealed by Laws, 2018, ch. 432, SB 2209,§ 29, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.438 - Special license tags or plates; World War II veterans

(1)
In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces during World War II, any such person is privileged to obtain one (1) distinctive motor vehicle license plate or tag identifying him or her as a World War II veteran. The distinctive plates or tags shall be of a color and design designated by the Department of Revenue.
(2)
The distinctive license plates shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.
(3)
An applicant for the distinctive plates or tags shall present to the issuing official proof of ownership of the particular motor vehicle for which a tag is requested and present to the issuing official written proof that the applicant is an honorably discharged veteran of the Armed Forces of the United States who served during World War II. A certificate from the State Veterans Affairs Board stating that the individual is an honorable discharged veteran of the Armed Forces of the United States who served during World War II shall be sufficient.
(4)
The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.
(5)
Vehicles owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, or the unremarried surviving spouse of any such person, for which a distinctive license tag or plate is issued under this section are exempt from all motor vehicle registration fees and privilege taxes.
(6)
The distinctive license plates shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license plate or tag issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unremarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unremarried.
Added by Laws, 2016, ch. 478, SB 2675, 33, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.444 - Special license tags or plates; Veterans of service in the Armed Forces of the United States rated as having service-connected disabilities but not rated as having 100% permanent or at least 70% nonpermanent service-connected disabilities

(1)
Any legal resident of the State of Mississippi who is rated as having service-connected disability by the United States Department of Veterans Affairs, but who is not rated as having one hundred percent (100%) permanent service-connected disability or at least seventy percent (70%) nonpermanent service-connected disability by such department, is privileged to obtain annually under this section a distinctive license tag for any motor vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles. The distinctive license tag so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag or plate. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section
27-19-31
.
(2)
Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Proof of ownership of a particular motor vehicle for which a license tag is requested must be shown at time of application for such tag.
(3)
A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag. A license tag issued under this section shall not be transferable to any other person.
Amended by Laws, 2023, ch. 457, SB 2187,§ 2, eff. 7/1/2023.
Added by Laws, 2017, ch. 432, HB 694, 6, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-56.548 - Special license tags or plates; lung cancer awareness supporter

Added by Laws, 2022, ch. 454, HB 446,§ 7, eff. 7/1/2022.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-57 - County or municipality where vehicle to be registered

(1)
All persons required to pay the privilege license prescribed by this article shall register their private or commercial vehicle and pay such tax in the county in which such vehicles are domiciled or the county from which such vehicles most frequently leave and return. The tax collector of a county shall not issue a tag or decals to any vehicle domiciled or garaged in another county.
(2)
Any person owning a vehicle registered in accordance with Section
27-19-43
which changes county of domicile during a registration year shall, upon registration anniversary date, surrender to the tax collector in the new county of domicile the old tag and decals and shall be issued a new tag displaying the proper county of domicile and decals. This provision shall not apply to vehicles with a gross vehicle weight in excess of ten thousand (10,000) pounds. Any person owning a vehicle with a gross vehicle weight in excess of ten thousand (10,000) pounds which changes county of domicile during a registration year shall, upon registration anniversary date, register the vehicle in the new county of domicile but shall not be required to surrender the old tag and decals.
(3)
Each person required to pay the privilege license prescribed by this article and claiming homestead exemption on a home located within a municipality shall register all private passenger vehicles to which he holds title in such municipality.
(4)
If any vehicle, the license for which is issued by the county tax collector or the State Tax Commission, shall be registered in any county other than the county in which the vehicle is domiciled or garaged, or shall be registered in a municipality contrary to the requirements imposed in subsection (3) of this section, then the vehicle shall be regarded as having no privilege license; and the owner or operator thereof shall be liable for the full annual tax in the county in which such vehicle is domiciled or garaged, or in the municipality in which such vehicle is required to be registered as hereinabove provided, plus a penalty thereon of twenty-five percent (25%).
(5)
No tax collector shall require a person to provide a Mississippi driver's license as a condition for the registration of a vehicle, provided that such person, if required, must show proof of identification in the form of a driver's license or other government identification issued from any U.S. state or territory, including the District of Columbia.
Codes, 1942, § 9352-17; Laws, 1946, ch. 266, § 17; Laws, 1980, ch. 463; Laws, 1992, ch. 497, § 10; Laws, 1993, ch. 453, § 1; Laws, 2001, ch. 596, § 35, eff. 7/1/2001.
Amended by Laws, 2016, ch. 342, HB 396, 1, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-60 - Denial, revocation or suspension of registration and licensing of commercial motor vehicles under certain circumstances; information to be provided at time of registration or renewal

(1)
The department may deny registration and licensing for commercial motor vehicles operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety.
(2)
Persons registering commercial motor vehicles shall provide the following information at the time of registration or renewal:
(a)
Evidence indicating who is responsible for the safety fitness of the fleet or motor vehicle being registered;
(b)
An updated Motor Carrier Identification Report, Form MCS-150, or updated safety certification as required;
(c)
The U.S. Department of Transportation Number (USDOT#) of the motor carrier and of the fleet or vehicle owner, if different from the motor carrier; and
(d)
The Taxpayer Identification Number (TIN) of the motor carrier and of the owner of the fleet or vehicle being registered.
(3)
The department may deny registration and licensing for commercial motor vehicles operated by any person who fails to provide the information required by this section or by the provisions of the International Registration Plan (IRP).
(4)
The department may revoke or suspend the registration of any commercial motor vehicle operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety.
(5)
The department, the Department of Public Safety or the Department of Transportation may remove the license plates from any commercial motor vehicle operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety. Nothing in Chapter 509, Laws of 2009, shall pertain to any commercial vehicle that operates under a harvest permit.
Laws, 2009, ch. 509, § 1, eff. 7/1/2009.
Reenacted by Laws, 2015, ch. 354, SB 2229, 1, eff. 3/17/2015.
Repealed internally, eff. 7/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-61 - Ad valorem tax receipts to be presented with applications for licenses

When any person shall make application to a tax collector for an annual privilege license upon any vehicle which was subject to, and liable for, state and county ad valorem taxes within this state for the preceding taxable year as defined by Section
27-51-9
, such person shall present with his application the original or a duplicate of the tax receipt evidencing the payment of such tax, or other sufficient proof of the payment of such state and county ad valorem taxes on such vehicle for the preceding taxable year, and if such vehicle was subject to municipal ad valorem taxes for the preceding taxable year within this state such person shall also present with his application the original or a duplicate of the tax receipt evidencing the payment of such tax or other sufficient proof of the payment of such municipal ad valorem taxes on such vehicle for the preceding taxable year, and no privilege license shall be issued for any vehicle which is liable for state and county ad valorem taxes or for municipal ad valorem taxes in this state for the preceding year upon which such taxes have not been paid. Provided, however, that the provisions of this section shall not apply to any person, firm or corporation whose property is subject to assessment by the State Tax Commission. The provisions of this section shall not apply to applications made by dealers for dealer's tags or licenses for demonstration purposes.
Codes, 1942, § 9352-19; Laws, 1946, ch. 266, § 19; Laws, 1954, ch. 340; Laws, 1966, ch. 576, § 1, 1968, ch. 361, § 19; Laws, 1977, ch. 484, § 4, eff. 4/15/1977.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-62 - Proof of payment of federal heavy vehicle use tax

Any person who shall apply to the commissioner or any county tax collector for the registration and licensing of a vehicle which is liable for payment of the federal heavy vehicle use tax must present proof of payment, or suspension of such use tax, prior to registration. No registration receipt or license tag may be issued without such proof of payment as provided in the Surface Transportation Act of 1982.
Laws, 1986, ch. 420, § 6, eff. 7/1/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-64 - Collection and payment of tax for periods of less than one year on carriers of property

(1)
The commissioner shall promulgate rules and procedures to provide for the levy and collection of highway privilege taxes on carriers of property for periods of less than one (1) year, in accordance with the provisions of this section.
(2)
Highway privilege taxes may be paid for periods of three (3) months, six (6) months and twelve (12) months. The rate of tax for a three-month period shall be thirty-five percent (35%) of the annual rate as set forth in the tax rate schedule of Section
27-19-11
. The rate of tax for a six-month period shall be sixty percent (60%) of the annual rate as set forth in the tax rate schedule of Section
27-19-11
.
(3)
The three- and six-month periods provided for above need not necessarily coincide with quarterly or semiannual periods of the calendar year, tax year or fiscal year, but shall begin on the first day of any month of the year and shall run through the last day of the following third or sixth month, as appropriate. If application is made and the appropriate taxes and fees paid on or before the fifteenth day of a month, the license period shall begin on the first day of that particular month. When application is made and the appropriate taxes and fees paid after the fifteenth day of a month, the license period shall begin on the first day of the following month.
(4)
The commissioner shall provide for and require a distinctive license tag or other device which will facilitate the identification of vehicles which are taxed on a three- or six-month basis. Said tag or device shall be easily readable and clearly denote the month of expiration of the licensed period.
Laws, 1974, ch. 471; Laws, 1988, ch. 373, eff. 4/18/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-65 - Penalties for false statements in certain applications

(1)
All applications for privilege licenses required under the provisions of this article shall be made in writing, and any person who shall willfully and knowingly make any false statement or representation in the application shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Hundred Dollars ($100.00) or by imprisonment in the county jail, or by both, in the discretion of the court.
(2)
Any person who shall willfully and knowingly make any false statement or representation on the registration application for a commercial motor vehicle in order to circumvent the federal prohibition from operating in interstate commerce or the laws of the State of Mississippi, or who shall attempt to register a commercial motor vehicle on behalf of another person in order to circumvent the federal prohibition from operating in interstate commerce or the laws of the State of Mississippi, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for not more than six (6) months, for a first offense, or by a fine of Two Thousand Dollars ($2,000.00), or by imprisonment in the county jail of not less than six (6) months nor more than one (1) year, for any subsequent offense.
Codes, 1942, § 9352-21; Laws, 1946, ch. 266, § 21; Laws, 2009, ch. 509, § 3, eff. 7/1/2009.
Amended by Laws, 2015, ch. 354, SB 2229, 2, eff. 3/17/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-66 - Registration of corporate fleet on annual basis

(1)
A corporation or other legal entity may register its corporate fleet on an annual basis so that the registration of all motor vehicles in the fleet expires in the anniversary month established by the Chairman of the State Tax Commission for corporate fleets as provided for in Section
27-19-63
. A corporation or other legal entity desiring to register a corporate fleet shall apply for such registration with the State Tax Commission. The application shall contain information necessary for the State Tax Commission to determine whether the group of motor vehicles for which registration is sought meets the definition of the term "corporate fleet" and shall provide a list of all motor vehicles to be included in the fleet. Upon making an application to the State Tax Commission under this section, the applicant shall pay to the State Tax Commission a filing fee of One Hundred Dollars ($100.00).
(2)
An individual may register his individual fleet on an annual basis so that the registration of all motor vehicles in the fleet expires in the anniversary month established by the tax collector for individual fleets as provided for in Section
27-19-63
. An individual desiring to register an individual fleet shall apply for such registration with the county tax collector. The application shall contain information necessary for the tax collector to determine whether the group of motor vehicles for which registration is sought meets the definition of the term "individual fleet" and shall provide a list of all motor vehicles to be included in the fleet. Upon making an application to the tax collector under this section, the applicant shall pay to the tax collector a filing fee of Twenty-five Dollars ($25.00).
(3)
Upon approval of the application for corporate fleet registration and payment of all privilege and ad valorem taxes and fees on all motor vehicles in the fleet, the State Tax Commission or the tax collector shall issue a corporate fleet registration card and license tag for each motor vehicle in the fleet. A corporate fleet registration card must be carried in all fleet motor vehicles at all times and made available to any law enforcement officer on demand.
(4)
A motor vehicle added to a fleet during the registration year for fleets must be registered under the provisions of this section. To remove a motor vehicle from a fleet, the fleet registration card and the fleet license plate must be surrendered to the State Tax Commission or the tax collector, as the case may be. If the registration card or license tag is lost or stolen, the person registering the fleet shall submit a sworn statement giving the circumstances for the inability to surrender the card or license tag.
Laws, 1995, ch. 413, § 1; Laws, 1996, ch. 410, § 1, eff. 7/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-66.1 - Registration of trailer fleet; application; fee; addition or removal of trailer

(1)
A corporation or other legal entity that owns a trailer fleet may register such trailers for a period of five (5) years or any number of years designated by the commissioner. The registration of all trailers so registered shall expire in the anniversary month established by the commissioner for trailer fleets as provided for in Section
27-19-63
.
(2)
A corporation or other legal entity desiring to register a trailer fleet shall apply for such registration with the department. The application shall contain information necessary for the department to determine whether the group of trailers for which registration is sought is eligible for registration as such and shall provide a list of all trailers to be included in the trailer fleet. Upon making an application to the department under this section, the applicant shall pay to the department a filing fee of One Hundred Dollars ($100.00).
(3)
Every applicant for registration of a trailer fleet under this section shall submit proof of payment of ad valorem taxes and such other information as the commissioner may require. Upon approval of the application for trailer fleet registration and payment of all privilege and ad valorem taxes and fees on all trailers in the fleet, the department shall issue a trailer fleet license tag for each trailer in the fleet.
(4)
A trailer added to a trailer fleet must be registered under the provisions of this section. To remove a trailer from a trailer fleet, the trailer fleet license plate must be surrendered to the department. If the license tag is lost or stolen, the person registering the trailer fleet shall submit a sworn statement giving the circumstances for the inability to surrender the license tag.
(5)
The department shall issue a registration certificate for each trailer registered under this section to the owners of the trailers. The registration certificate shall be kept in a place prescribed by the department.
(6)
The Department of Revenue, with the approval of the License Tag Commission, shall specify the size and design of the tags issued under this section.
Laws, 2011, ch. 395, § 1, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-67 - Determination of tax; privilege granted

In the case of carriers of property in all classifications, the maximum gross weight of the vehicle, or combination of vehicles, and the provisions of Section
27-19-11
shall determine the amount of tax actually due. In the case of all carriers of property and all buses, the privilege license shall be construed to grant to the owner or operator the privilege of operating on the highways of this state, the designated vehicle, or combination of vehicles, with the total or combined gross weight specified by such license. No vehicle shall be operated on the highways of this state with a greater gross weight or in a higher tax classification than that for which such vehicle is licensed, except as may be otherwise provided in this article, but any vehicle may be operated in a lower tax classification than that in which such vehicle is registered, unless otherwise provided by this article, without payment of additional tax; provided that this shall not authorize any such vehicle to operate with a greater gross weight than that for which it is licensed regardless of the tax classification in which such vehicle is being operated. In the case of vehicles which are designed, constructed and used to carry no load other than the fixtures and equipment thereto attached and other tools, appliances and equipment used by the owner or operator thereof, the tax shall be based on the gross weight of the vehicle which is being or is to be operated on the highways.
In the case of vehicles which are rented or leased to others by the owner thereof, and vehicles commonly known as "U-Drive-It" vehicles, the tax shall be based on the type of the vehicle and the tax classification and gross weight bracket in which such vehicle is being or is to be operated.
Codes, 1942, § 9352-22; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 22; Laws, 1948, ch. 271, § 8; Laws, 1992, ch. 497, § 12, eff. 11/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-69 - Issuance of replacement license upon destruction of vehicle

If a carrier of property with a gross vehicle weight of sixteen thousand (16,000) pounds or greater on which the privilege tax prescribed by this article has been paid shall be totally destroyed by fire, tornado, flood, collision, accident or acts of Providence, then the person or operator who has paid the privilege tax or the owner of the vehicle, in the event of a sale thereof after the payment of such taxes, shall be entitled to the issuance of a new privilege license for the remainder of the registration year for any vehicle acquired by such owner or operator as a replacement for the vehicle so destroyed, which privilege license shall be of the same tax value as the unexpired portion of the privilege tax on the vehicle destroyed. In no event shall such person claiming credit under this provision be entitled to a cash refund, but he shall only be entitled to the issuance of a license tag and decals in the same classification and of the same unexpired value as the license tag issued for the vehicle so destroyed.
In order to obtain the issuance of the replacement license, such person claiming same must present the damaged license tag and decals to the tax collector of the county of his residence or the commission or must present proof that such tag and decals have been destroyed, and must prove to the satisfaction of the tax collector or commission that the vehicle for which the tag was issued has been totally destroyed, as above set forth. If the owner does not elect to receive such credit at the time the tag is surrendered or proof is offered, the issuing authority shall issue a certificate of credit to the owner as set forth in Section
27-19-141
.
When a replacement license is issued under the provisions of this article, the certificate of registration and payment of privilege taxes on the destroyed vehicle shall be cancelled by the commission. The only charges which shall be made for the issuance of such a replacement license is the registration or tag fee, unless the replacement vehicle shall require a greater amount of privilege tax than the vehicle for which the tag was originally issued, in which event the person obtaining such license shall be required to pay the increased amount of tax, prorated from the first day of the month during which the replacement tag and decals are obtained until the expiration date thereon.
Codes, 1942, § 9352-25; Laws, 1946, ch. 266, § 25; Laws, 1948, ch. 271, § 10; Laws, 1956, ch. 383, § 6; Laws, 1966, ch. 578, § 1; Laws, 1976, ch. 361, § 14; Laws, 1977, ch. 484, § 6; Laws, 1981, ch. 524, § 6; Laws, 1995, ch. 349, § 3; Laws, 1997, ch. 377, § 14, eff. 7/1/1997.