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 27-19-56.7 - Special license tags or plates; display of public junior college or community college emblem

(1)
Beginning with any registration year commencing on or after July 1, 2008, owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and 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, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a special license tag which displays the emblem of the public junior college or community college of his choice located in this state.
(2)
Each junior college and community college shall design the emblem which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
(3)
Application for the special license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
(4)
The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
(5)
The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
(a)
Thirty-two Dollars and Fifty Cents ($32.50) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the public junior college or community college named on the special license tag. The funds shall be available for expenditure at the discretion of the public junior college or community college.
(b)
One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Burn Care Fund created pursuant to Section
7-9-70
.
(c)
The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
(6)
In order for a license tag for a community or junior college to be prepared and issued by the Department of Revenue, the provisions of Section
27-19-44(2)
shall be satisfied prior to July 1, 2020.
Laws, 1994, ch. 631, § 2; Laws, 1997, ch. 377, § 11; Laws, 2004, ch. 559, § 21; Laws, 2008, ch. 515, § 27, eff. 7/1/2008.
Amended by Laws, 2017, ch. 432, HB 694, 23, eff. 7/1/2017.
Amended by Laws, 2014, ch. 483, SB 2472, 30, eff. 7/1/2014.