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› Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-161 - through 27-19-165 - [Repealed]

Repealed by Laws, 1982, ch. 427, § 17, eff. 7/1/1982.
§ 27-19-161. [Codes, 1930, § 5624; 1942, § 9352-65; Laws, 1928, chs. 109, 230; Laws, 1946, ch. 266, § 65; Laws, 1977, ch. 484, § 10] § 27-19-163. [Codes, 1930, § 5625; Laws, 1942, § 9352-66; Laws, 1928, ch. 109; Laws, 1946, ch. 266, § 66] § 27-19-165. [Codes, 1930, § 5626; Laws, 1942, § 9352-67; Laws, 1928, ch. 109; Laws, 1946, ch. 266, § 67; Laws, 1968, ch. 361, § 30]
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 27-19-167 - Declaration of policy

All taxes, fees and other charges imposed by this article are hereby declared to be levied against persons operating motor vehicles upon the highways of this state, as reasonable compensation to the State of Mississippi for the use of such highways.
Codes, 1942, § 9352-68; Laws, 1946, ch. 266, § 68, eff. 4/1/1946.
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 27-19-169 - 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 the unremarried surviving spouse of a member of the Armed Forces of the United States, a reserve component of the Armed Forces or of the National Guard, who, while on active duty, is killed or dies in time of war or national emergency declared by the President of the United States, or in an area determined by the Secretary of Defense to be of immediate military hazard, is privileged to purchase annually one (1) motor vehicle license plate or tag in his county of legal residence, for the sum of One Dollar ($1.00) in total cost, regardless of make or model of motor vehicle. 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
.
Not more than one (1) such motor vehicle license plate or tag shall be issued to each such qualified spouse. This section pertains only to license plates for private passenger motor vehicles or pickup trucks. Proof of ownership of each particular motor vehicle for which a license plate or tag is requested must be shown at time of application for such plate or tag.
Vehicles owned by qualified spouses are hereby exempt from all privilege taxes. 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 unmarried. Any such vehicle when so registered shall be exempt from all privilege taxes.
The State Tax Commission is directed to prescribe the color and design for license plates or tags issued under this section.
A license issued under this section shall not be transferable to any other person.
Any person evading or violating any of the provisions of this section, or attempting to secure benefits hereunder to which he is not entitled, shall be guilty of a misdemeanor and upon conviction shall be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00).
Laws, 1994, ch. 512, § 1, eff. 10/1/1994.
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 27-19-171 - Certificate of tax loss from implementation of Section 27-19-169; reimbursement

(1)
As used in this section:
(a)
"Tax loss" means the exemption from ad valorem taxes allowed pursuant to Section
27-51-41(2)(j), (k) and (l)
.
(b)
"Reimbursement of tax loss" means the amount of tax loss reimbursed to each local taxing unit as determined pursuant to this section.
(c)
"Local taxing unit" means any county, municipality, school district or other local entity that levies an ad valorem tax, or for which an ad valorem tax is levied, to fund all or a portion of its budget.
(2)
The tax collector of each county shall prepare a certificate of tax loss resulting from the approved applications for motor vehicle license plates or tags made pursuant to Section
27-19-169
, Section
27-19-53
and Section
27-19-54
, which certificate shall be made on forms prescribed by the State Tax Commission. Such certificate shall show truly and correctly the total number of approved applications and the total tax loss resulting from the approved applications. The certificates shall be made in duplicate and be certified by the tax collector as being true and correct. Not later than June 1 of each year he shall forward the original certificates to the State Tax Commission and retain the duplicate certificates in his file as a public record.
(3)
On July 1 of each year the State Tax Commission shall certify to the Department of Finance and Administration the amount of the reimbursement of tax loss due each local taxing unit. The Department of Finance and Administration shall, upon receipt of the certified amount of tax loss due each local taxing unit from the State Tax Commission, issue his warrants on the State Treasurer to pay to the local taxing units the amount as certified by the State Tax Commission. The warrant shall be made payable to the official depository for the funds of the local taxing unit. The Department of Finance and Administration shall issue no warrant for such purpose except upon the certification of the State Tax Commission. The State Treasurer shall pay the warrants of the Department of Finance and Administration out of any monies in the State Treasury appropriated for the purposes of this section.
Laws, 1994, ch. 512, § 2, eff. 10/1/1994.
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 27-19-177 - 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 entity receiving funds that are derived from fees collected from the issuance of distinctive or special license tags under this chapter shall not use such funds to attempt to influence any legislation or any political campaign on behalf of or in opposition to any candidate for public office.
Laws, 2003, ch. 529, § 39, eff. 7/1/2003.
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 27-19-179 - Department of Revenue License Tag Acquisition Fund; use of fund monies; certain unexpended amounts lapse into State General Fund

(1)
There is created in the State Treasury a special fund to be designated as the "Department of Revenue License Tag Acquisition Fund." The special fund shall consist of monies deposited therein under Sections
27-19-99
and
27-19-155
and monies from any other source designated for deposit into the fund. Any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund. At the end of fiscal year 2022 and each fiscal year thereafter, all unexpended amounts remaining in the fund above the sum of Five Hundred Thousand Dollars ($500,000.00) shall lapse into the State General Fund.
(2)
From and after July 1, 2021, monies in the special fund may be used by the Department of Revenue for the purpose of paying the costs incurred for purchasing license tags and decals and associated freight costs under Section
27-19-1
et seq.
Laws, 2010, ch. 390, § 3, eff. 3/17/2010.
Amended by Laws, 2021, ch. 356, HB 1284,§ 3, eff. 7/1/2021.
Amended by Laws, 2017EX1, ch. 7, SB 2001,§ 15, eff. 6/23/2017.
Amended by Laws, 2016, ch. 459, SB 2362, 65, 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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-301 - Short title

This article shall be known as "The Motor Vehicle Dealer Tag Permit Law."
Codes, 1942, § 9352-101; Laws, 1966, ch. 577, § 1, eff. 10/31/1966.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-305 - Motor vehicle dealer tag permit; denial of application; revocation of permit

(1)
A dealer shall make application to the commission on forms prescribed and furnished him to obtain a distinguishing number for such motor vehicles as are owned by such dealer. The commission shall issue to the applicant a motor vehicle dealer tag permit containing the name and address of the dealership and such further information as the commission may determine to be necessary. The place of business or agency herein referred to shall mean a place in any city, town, or locality where motor vehicles owned or assigned to such dealer are regularly kept or exposed for sale in the custody or control of the dealer, salesman, employee, or agent of such dealer.
(2)
The commission may deny the application for a permit or revoke the permit of any person who has failed or is failing to comply with the provisions of this article. The commission may deny the application for a permit or revoke the permit of any person who has failed to satisfy all of the finally determined tax liabilities owed by that person. For purposes of this subsection, "finally determined tax liabilities" means any state tax, fee, penalty and/or interest owed by a person to the State of Mississippi where the assessment of the liability has been made against that person as provided by law and the assessment is not subject to any further timely filed administrative or judicial review.
Codes, 1942, § 9352-103; Laws, 1966, ch. 577, § 3; Laws, 1981, ch. 524, § 14; Laws, 2007, ch. 338, § 1, eff. 7/1/2007.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-307 - Tag expiration date

Motor vehicle dealer tag permits and tags shall expire on October 31 next following the date of issuance.
Codes, 1942, § 9352-104; Laws, 1966, ch. 577, § 4, eff. 10/31/1966.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-311 - [Repealed]

Repealed by Laws, 1996, ch. 405, § 5, eff. 7/1/1996.
Codes, 1942, § 9352-106; Laws, 1966, ch. 577, § 6; Laws, 1979, ch. 460, § 4.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-313 - Records

Motorcycle dealers, automobile dismantlers, automobile auctions, and motor vehicle dealers, shall have posted in plain sight in their places of business, their motor vehicle dealer tag permits, state sales tax permits, and county or city privilege licenses, for the carrying on of their particular businesses. Such persons shall maintain a record, in their established place of business, containing the following information, which shall be open for inspection at any time by any peace officer or employee of the commission during reasonable hours:
(a)
Every motor vehicle bought, sold, exchanged, received or accepted for sale or exchange.
(b)
Every motor vehicle which is bought or otherwise acquired, or dismantled.
(c)
The name and address of the person from whom such motor vehicle was purchased or acquired, the date thereof, name and address of the person to whom such motor vehicle was sold or otherwise disposed of, and the date thereof, along with a sufficient description of every motor vehicle, as well as the name and identifying number thereof.
Codes, 1942, § 9352-107; Laws, 1966, ch. 577, § 7; Laws, 2001, ch. 596, § 47, eff. 7/1/2001.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-315 - [Repealed]

Repealed by Laws, 1973, ch. 439, § 2, eff. 3/30/1973.
Codes, 1942, § 9352-108; Laws, 1966, ch. 577, § 8
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-316 - Reports

Motor vehicle dealers and motorcycle dealers who are not designated agents pursuant to Section
63-21-13
, Mississippi Code of 1972, shall make quarterly reports to the commission on forms prescribed by the commission by the twentieth day of each month following the months of March, June, September and December on all motor vehicles that have been wholesaled to other dealers in Mississippi and also on all out-of-state sales.
Laws, 1979, ch. 460, § 8; Laws, 2001, ch. 596, § 48, eff. 7/1/2001.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-317 - [Repealed]

Repealed by Laws, 1973, ch. 439, § 2 eff. 3/30/1973.
Codes, 1942, § 9352-109; Laws, 1966, ch. 577, § 9.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-319 - Dealer's use of distinguishing number tags

A motor vehicle bearing a motor vehicle dealer distinguishing number tag assigned to a motor vehicle dealer may be operated by a dealer, his authorized representative or customer as provided in this section for the following purposes and uses:
(a)
For the purpose of testing and adjusting such vehicle in the vicinity of the dealer's place of business.
(b)
For purposes connected with the business of purchasing, selling or exchanging motor vehicles including such use by a dealer or his salesman or other bona fide employee as may be reasonable in showing, exhibiting, displaying or demonstrating vehicles for sale.
(c)
For demonstration purposes by prospective purchasers, dealers or full-time employees of the dealership.
(d)
For purposes of delivering a heavy truck to and from the dealership or demonstration of a heavy truck, either empty or under load, by prospective bona fide purchasers. However, any such use shall be limited to a period of not more than four (4) days. Any person operating a heavy truck under the provisions of this paragraph shall carry with him at all times while operating such truck written authority so to do signed by the dealer furnishing such heavy truck. A copy of the authorization shall be retained by the dealer.
(e)
For business or demonstration use of the dealer or any full-time employee of the dealership.
(f)
For use of a customer whose vehicle is being repaired by the dealer, but such use shall not extend for a period of longer than ten (10) days and only when authorized by the dealer in writing.
(g)
For nonbusiness use, when operated by dealers or full-time dealership personnel, on a vehicle in inventory and available for sale.
Codes, 1942, § 9352-110; Laws, 1966, ch. 577, § 10; Laws, 1979, ch. 460, § 5; Laws, 1996, ch. 405, § 3, 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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 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 be used by a relative of the dealership owner unless such relative is a full-time employee of such dealer.
Laws, 1979, ch. 460, § 3, eff. 11/1/1979.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-321 - Other use of dealer's distinguishing number tags

(1)
Manufacturers and factory branches shall transport motor vehicles owned from the place of manufacture or factory branch to purchasers or motor vehicle dealers, or from the motor vehicle dealer to the manufacturer or factory branch.
(2)
Trailer dealers shall use distinguishing number tags only on trailers moving from the motor vehicle dealer's place of business to the purchaser or, when purchased by the motor vehicle dealer, to its place of business.
Codes, 1942, § 9352-111; Laws, 1966, ch. 577, § 11; Laws, 1979, ch. 460, § 6, eff. 11/1/1979.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-323 - Display of dealer distinguishing number tags

No vehicle bearing a distinguishing number tag shall be operated upon the highways of this state unless such tag is conspicuously displayed on the vehicle being operated in such manner that it may be easily read. Such tags shall be kept reasonably clean and shall not be defaced in any manner.
Codes, 1942, § 9352-112; Laws, 1966, ch. 577, § 12, eff. 10/31/1966.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-325 - Distribution of tax proceeds

All monies collected by the State Tax Commission as proceeds from the tax imposed by this article shall be distributed to the various counties of the state according to the provisions of Section
27-19-159
, Mississippi Code of 1972; however, except as otherwise provided in Section
31-17-127
, the additional tag fee of Five Dollars ($5.00) levied under subsection (7) of Section
27-19-309
shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the Four-Lane Highway Program created in Section
65-3-97
.
Codes, 1942, § 9352-113; Laws, 1966, ch. 577, § 13; Laws, 1987, ch. 322, § 25; Laws, 1999, ch. 575, § 5; Laws, 2000, ch. 536, § 29, eff. 7/1/2000.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-327 - Penalties

(1)
It shall be a misdemeanor for any person to willfully violate any provision of this article. Any such violation shall be punishable as follows:
(a)
For the first offense, a fine of One Hundred Dollars ($100.00).
(b)
For a second offense, a fine of Two Hundred Fifty Dollars ($250.00).
(c)
For a third and any subsequent offense, a fine of Five Hundred Dollars ($500.00) and forfeiture for a period of one (1) year of all dealer license plates issued under the provisions of this article.
(2)
If any person, firm or corporation owns or operates a motor vehicle displaying a dealer's tag for any purpose other than that authorized by this article, then such person or dealer shall be deemed to be operating the motor vehicle unlawfully and in violation of the provisions of this article and shall be required to immediately obtain proper license and shall pay for such tag the full annual privilege license tax applicable plus a penalty of one hundred percent (100%). In addition, the dealer's tag being displayed shall be immediately surrendered to the State Tax Commission or one of his authorized representatives.
(3)
The Chairman of the State Tax Commission or one of his authorized representatives may suspend or revoke a dealer for consistent violation of any provision of this article or of Section
63-21-1
et seq. The suspension or revocation of the permit shall be for a period of time determined by the State Tax Commission.
Codes, 1942, § 9352-114; Laws, 1966, ch. 577, § 14; Laws, 1974, ch. 492; Laws, 1979, ch. 460, § 7; Laws, 1996, ch. 405, § 4, 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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-329 - [Repealed]

Repealed by Laws, 1981, ch. 524, § 17, eff. 7/1/1981.
Codes, 1942, § 9352-115; Laws, 1966, ch. 577, § 15.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-331 - [Repealed]

Repealed by Laws, 1979, ch. 460, § 11, eff. 11/1/1979.
Codes, 1942, § 9352-116; Laws, 1966, ch. 577, § 16; Laws, 1968, ch. 361, § 23.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-333 - Dealer license plates; manner of distinguishing types of dealers

Motor vehicle dealer license plates shall distinguish between the various types of motor vehicle dealers. The commission shall provide for the issuance of appropriately lettered, numbered or colored, or combinations thereof, motor vehicle dealer's license plates so as to distinguish between the various categories and types of motor vehicle dealers.
Laws, 1979, ch. 460, § 9; Laws, 2001, ch. 596, § 49, eff. 7/1/2001.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 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 the administration of the provisions of the Motor Vehicle Dealer Tag Permit Law.
The State Tax Commission, the Commissioner of Public Safety, all sheriffs, county patrolmen and authorized municipal officers are hereby authorized and directed to enforce the provisions of this article. Any penalties assessed at the instance of any municipal officials shall be divided fifty percent (50%) to the municipality which initiated the penalty and fifty percent (50%) to the county in which such municipality is located. Sheriffs shall be entitled to their share of penalties as is elsewhere provided by law, which share shall be paid into the general fund of the county. Any penalties imposed at the instance of the officers of the Commissioner of Public Safety or the commission shall be paid into the general fund of the county where the citation is written.
Laws, 1979, ch. 460, § 10; Laws, 1981, ch. 524, § 15, eff. 7/1/1981.
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 3 - MOTOR VEHICLE DEALER TAG PERMIT LAW (§§ 27-19-301 — 27-19-337) › Section 27-19-337 - [Repealed]

Repealed by Laws, 2005, ch. 499, § 36 eff. 7/1/2005.
Laws, 1981, ch. 524, § 16; Laws, 1983, ch. 525, § 2, eff. 4/13/1983.
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 5 - MERCHANDISE VENDORS' MILEAGE TAX [Repealed] (§§ 27-19-501 — 27-19-NEW) › Section 27-19-501 - through 27-19-525 - [Repealed]

Repealed by Laws of 1981, ch. 524, § 18, eff. 7/1/1981.
§§ 27-19-501, 27-19-503. [Codes, 1942, § 9352-81 and 9352-82; Laws, 1956, ch. 428, §§ 1, 2] § 27-19-505. [Codes, 1942, § 9352-83; Laws, 1956, ch. 428, § 3; Laws, 1980, ch. 561, § 17] §§ 27-19-507 through 27-19-525. [Codes, 1942, §§ 9352-84 to 85; Laws, 1956, ch. 428, §§ 4-13]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-1 - Administration

The administration of this chapter is vested in and shall be exercised by the Commissioner of Revenue of the Department of Revenue, hereinafter referred to as commissioner, and who may do any act required in the administration of the law by and through his duly appointed and constituted deputies or agents, who shall serve under him, and shall perform such duties as may be required by the commissioner, including the signing of notices, warrants and such other documents as may be specifically designated by the commissioner, not inconsistent with this chapter. The Commissioner of Revenue of the Department of Revenue, as commissioner, may require the assistance of and act through the Attorney General, prosecuting attorney of any county, or any district attorney, or any attorney for the department. The commissioner may, with the assent of the Governor, employ special counsel in any county to aid the prosecuting attorney of such county or the Attorney General or district attorney, and the compensation of such special counsel shall be fixed by and paid only upon the approval of the Governor; but the Attorney General, district attorney or prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the salary paid such officer.
Codes, 1942, § 9347; Laws, 1940, ch. 110; Laws, 2009, ch. 492, § 60, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-3 - Privilege tax levied

There is hereby levied a statewide privilege tax upon every person, firm, corporation, or association, other than banks, state or national, doing business of lending money secured by mortgages, trust receipts, retained-title or purchase contracts, on motor vehicles, furniture, refrigerators containing mechanical freezing units operated by gas or electricity, or radios or any other tangible personal property, located in the State of Mississippi, or doing a business of purchasing, discounting, or otherwise acquiring notes, trust receipts, or other forms of indebtedness secured by liens, in the form of mortgages, retained-title or purchase contracts, or other liens, upon motor vehicles, furniture, refrigerators containing mechanical units operated by gas or electricity or other fuels, or radios or any other tangible personal property, located in this state (not including, however, cotton, cotton seed or agricultural products); the amount of said tax to bear a direct relationship to the value of the securities held, owned, or acquired by such person, firm, corporation or association, and exacted in return for the protection afforded by the government and laws of this state in the enjoyment of such ownership and rights acquired thereby; the tax to be computed by application of the rate hereinafter set out to the total value of such securities, other than those securities representing loans for the payment of the wholesale sales price and those securities representing transactions known as "floor plan," upon which no tax is to be imposed. Provided, however, that the tax imposed in this chapter shall not apply to (a) persons, firms or corporations engaged in the general mercantile business, who make advancements of money, merchandise and supplies to their customers and who take mortgages, deeds of trust or other liens upon personal property to secure the payment of the indebtedness thus incurred; or (b) a member of an affiliated group as defined by Section 1504 of the Internal Revenue Code of 1986, as amended, on July 1, 1995, with respect to loans made by one member of the affiliated group to another and who is not otherwise engaged in the business of loaning money secured by tangible personal property.
Codes, 1942, § 9341; Laws, 1940, ch. 110; Laws, 1950, ch 541, § 1; Laws, 1994, ch. 497, § 1; Laws, 1995, ch. 457, § 1, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-5 - Schedule of tax

The rate by which the amount of the tax hereby levied shall be one-fourth of one per centum (1/4 of 1%) of the total amount of indebtedness secured by tangible property located in the State of Mississippi.
Codes, 1942, § 9342; Laws, 1940, ch. 110; Laws, 1950, ch. 541, § 2; Laws, 1994, ch. 497, § 2, eff. 5/31/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-7 - Filing of report with Department of Revenue; payment of tax; due dates

(1)
Every person, firm, corporation or association liable for the tax under the provisions of this chapter, shall make and file with the State Tax Commission a full and correct report of the total amount of the indebtedness it has secured by tangible personal property located in Mississippi and pay to the State Tax Commission the tax computed as provided in Section
27-21-5
.
Such report and payment are due as follows:
For the period January 1 through March 31, the report and payment are due April 20;
For the period April 1 through June 30, the report and payment are due July 20;
For the period July 1 through September 30, the report and payment are due October 20;
For the period October 1 through December 31, the report and payment are due January 20.
(2)
An amended report for March through May 1994, along with indebtedness acquired for June 1994, shall be due July 20, 1994.
Codes, 1942, § 9343; Laws, 1940, ch. 110; Laws, 1994, ch. 497, § 3, eff. 5/31/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-9 - Tax in lieu of other privilege taxes

The tax hereby levied is in lieu of all other privilege taxes upon such business, and shall be paid to the commissioner, as provided by law, previous to enjoyment of the privilege for the period covered by the payment; and the amounts paid by the taxpayer in any given calendar year shall be credited upon such income tax as may be due by the taxpayer for such calendar year, or for the next fiscal year ending after the close of such calendar year on the income derived exclusively from the business which measures the annual statewide privilege tax levied by Section
27-21-3
, Mississippi Code of 1972. The credit so allowed shall, in no event, be in a greater amount than the total amount of income tax due by the taxpayer for such calendar or fiscal year; it being the purpose and effect of this section that whichever of the above taxes is greater in amount shall be paid by the taxpayer.
Codes, 1942, § 9344; Laws, 1940, ch. 110; Laws, 1982, ch. 489, § 12, eff. 1/1/1983.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-11 - "Doing business" defined

The terms "doing business", or "doing a business", as used in this chapter, shall mean and include any and every act, power or privilege exercised or enjoyed in this state as an incident to, or in connection with, the lending of money, acquiring or owning notes or other forms of indebtedness secured as aforesaid by liens on tangible personal property located in the state of Mississippi, which liens may be enforced or indebtedness collected under the laws and government of this state; and the enjoyment of any and every right or privilege as owner of such securities on account of which said act, right, power or privilege so exercised or enjoyed, the state of Mississippi can lawfully levy and collect a privilege tax. Provided, the terms "doing business", or "doing a business", as used in this chapter shall not include the owning of notes or other forms of indebtedness when said notes or other forms of indebtedness are owned by the dealer selling the tangible personal property securing said notes or other forms of indebtedness.
Codes, 1942, § 9345; Laws, 1940, ch. 110.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-13 - Doing business without paying tax; denial of access to courts to collect debts; penalty for passing tax on to consumer or dealer

If any person, firm, corporation or association shall do business in this state as hereinbefore defined, without having paid the tax hereby imposed, then, in addition to all other fines and penalties, such person, firm, corporation or association, shall be denied access to the courts of this state for the purpose of collecting any indebtedness evidenced by securities held, enforcing securities so held or acquired, or for the purpose of obtaining possession of the property upon which a lien exists under such note or other form of indebtedness, or for the purpose of obtaining judgment on any such notes or contracts or other evidences of indebtedness, or for any other purpose in connection with the enforcement of any right acquired by the acquisition or ownership of such notes, evidences of indebtedness or other contracts. If any holder of such paper shall directly or indirectly pass the tax imposed by this chapter on to the consumer or dealer, or shall attempt to do so, such holder shall be liable to a penalty of Two Hundred Dollars ($200.00) for each separate transaction involved, which penalty or penalties may be recovered by suit by any such dealer or consumer aggrieved. This section shall be construed liberally in favor of the dealer or consumer aggrieved.
Codes, 1942, § 9346; Laws, 1940, ch. 110; Laws, 1994, ch. 497, § 4, eff. 5/31/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-15 - Records to be kept

It shall be the duty of every person engaging or continuing in this state, in any business as defined in this chapter, and for which the privilege tax is imposed by this chapter, to keep and preserve adequate records of all transactions by which securities of any character are required, evidencing liens upon tangible property located in this state, as hereinbefore defined. The records provided for in this section shall be kept in the taxpayer's principal place of business within this state, and if no such principal place of business is maintained in this state, then such records shall be kept at some convenient place in the custody of some reliable officer or person to be designated by the commissioner. Said records shall be open to inspection by the commissioner or his duly authorized agents at all reasonable times, for the purpose of ascertaining the amount of taxes due under this chapter.
Codes, 1942, § 9348; Laws, 1940, ch. 110.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-17 - [Repealed]

Repealed by Laws, 1995, ch. 345, § 1, eff. 1/1/1995.
Codes, 1942, § 9349; Laws, 1940, ch. 110; Laws, 1977, ch. 374, § 1; Laws, 1994, ch. 497, § 5.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 21 - FINANCE COMPANY PRIVILEGE TAX (§§ 27-21-1 — 27-21-19) › Section 27-21-19 - Enforcement

All administrative provisions of the Mississippi Sales Tax Law shall apply with like force and effect to all persons liable for taxes under the provisions of this chapter, and the commissioner and the state tax commission shall exercise all power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this chapter and any provision in the Mississippi Sales Tax Law, then the provisions of this chapter shall control.
Codes, 1942, § 9350; Laws, 1940, ch. 110; Laws, 1977, ch. 374, § 2, eff. 3/18/1977.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 23 - CHAIN STORE PRIVILEGE TAX [Repealed] (§ 27-23-1) › Section 27-23-1 - through 27-23-23 - [Repealed]

Repealed by Laws, 1977, ch. 414, § 2, from and after 7/1/1979.
Codes, 1942, §§ 9300-9311; Laws, 1940, ch. 121.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-3 - Definitions

The following words, terms and phrases, when used in this article, shall have the meanings as defined in this section, except where the context clearly indicates otherwise:
(a)
"Commissioner, " "State Tax Commissioner" or "Tax Commissioner" means the Commissioner of Revenue of the Department of Revenue.
(b)
"Grower" means any person owning or leasing lands on which timber or timber products are grown or produced.
(c)
"Logs" means stems or trunks of trees cut into convenient lengths for the manufacture of lumber or other timber products.
(d)
"Lumber" means products sawed or hewed from logs, and shall be measured by actual board measure in units of board feet, but does not mean other products manufactured from logs such as veneer sheets, tight or slack cooperage, hardwood shuttle blocks, hickory, furniture or handle dimension blanks.
(e)
"Person" means any individual, firm, copartnership, association, corporation, receiver, trustee or any other group or combination acting as a unit, and the plural as well as the singular.
(f)
"Producer" means any person engaging in or continuing to engage in this state in the business of severing or purchasing timber or timber products form the soil or water.
(g)
"Pulpwood" means any timber or timber products severed, produced or used by the manufacturers in the production of pulp and pulp products and shall be measured in units of cords four (4) feet high, four (4) feet wide, and eight (8) feet long, containing one hundred twenty-eight (128) cubic feet, and shall be measured green with bark, as at the date of severance.
(h)
"Sever" means to cut, fell, or otherwise separate or produce from the soil or water any timber or timber products.
(i)
"Timber" means timber after severance or production.
(j)
"Timber products" means timber of all kinds, species, or sizes, after severance, including logs, lumber, poles, piling, posts, blocks, bolts, cordwood, and pulpwood, pine stumpwood, pine knots or other distillate wood, crossties, turpentine (crude gum), and all other products derived from timber which have a sale or commercial value.
Codes, 1942, § 9404-02; Laws, 1956, ch. 414, § 2; Laws, 1996, ch. 515, § 3; Laws, 2009, ch. 492, § 61, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-5 - Measure of tax

The measure of this tax is the quantity of timber or timber products at the date of severance or production. If the timber is manufactured into lumber and the tax cannot be computed from weight or measured volume, because no record is used or available or the producer or purchaser does not maintain adequate records to show the measure of the tax by weight or measured volume, the tax shall be paid upon the number of board feet of lumber manufactured from the timber. The commissioner may prescribe rules and regulations for ascertaining the quantity of timber or timber products for the purposes of this article.
Codes, 1942, § 9404-03; Laws, 1956, ch. 414, § 3; Laws, 1996, ch. 515, § 4, eff. 7/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-7 - Measure of tax; shipment out of state without sale

If any person liable for any tax under this article shall ship or transport his timber or timber products, or any part thereof, out of the state, without making a sale, then the quantity or value thereof, as the case may be, in the condition or form in which they existed immediately before transportation out of the state, shall be the basis for the assessment of the tax imposed by this section.
Codes, 1942, § 9404-04; Laws, 1956, ch. 414, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-9 - Persons exempt

The tax herein levied shall not apply to, nor shall such tax be required of, those individual owners of timber who occasionally sever or cut the same from their own premises, to be utilized by them in the construction or repair of their own structures, buildings or improvements, or for home consumption or used in the processing of any farm products, or to a purchaser or consumer of timber, or its products, on which the tax herein levied has been paid.
Codes, 1942, § 9404-05; Laws, 1956, ch. 414, § 5.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-11 - Collection and disposition of tax; apportionment among counties

All taxes herein levied shall be collected by the state tax commissioner and shall be deposited in the state treasury in accordance with Section
7-9-21
. For the 1984 fiscal year and each fiscal year thereafter, eighty percent (80%) of such collections shall be credited to the forest resources development fund and twenty percent (20%) of such collections shall be returned to the counties from which the timber or its products was severed. The state treasurer upon receipt of said funds shall transfer those funds to be credited to the forest resources development fund and shall remit the counties' share of said funds on or before the fifteenth day of the month next succeeding the month in which such collections are made.
The commissioner shall determine amounts due the counties from which the timber or its products was severed and shall certify to the state treasurer the amount due each county or special fund. The state treasurer shall requisition moneys from such accounts in such amounts as determined and certified by the commissioner. The state auditor shall deliver the warrant to the state treasurer, who shall transfer such funds to each county or special fund by warrant or by electronic funds transfer on the due date.
The commissioner shall deliver on or before the fifteenth day of the month next succeeding the month in which such collections are made, a report to the county receiving said funds, showing from whom said tax was collected. Upon receipt of said funds the county shall place same to the credit of its general fund, to be expended as follows: The moneys placed in the general fund of the counties by this article, not required by law to be otherwise expended, may, in the discretion of the boards of supervisors, be expended in maintaining county roads and bridges or for retiring general county bonds and they are hereby authorized to apportion these funds to the various taxing districts of the county in a just and equitable manner for the payment of bonds and interest, or school and road maintenance purposes, in proportion to the amount of timber or its products severed therefrom. Provided further, that any additional funds which accrue to any county as a result of the increase in tax provided in this article shall not be chargeable to the county in determining the state funds needed annually to support the minimum educational program under Section
37-19-37
.
Codes, 1942, § 9404-06; Laws, 1956, ch. 414, § 6; Laws, 1974, ch. 548 § 2; Laws, 1977, ch. 486, § 28; Laws, 1981, ch. 457, § 2; Laws, 1984, ch. 478, § 15, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-13 - Timber severed from government lands

Liability for the tax imposed by this article shall apply to any person who shall sever any timber or timber products from government-owned land or lands, either state or federal, in event the timber or timber products severed enter commercial channels of trade or competitive markets.
Codes, 1942, § 9404-07; Laws, 1956, ch. 414, § 7.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 25 - SEVERANCE TAXES (§§ 27-25-1 — 27-25-723) › Article 1 - TIMBER AND TIMBER PRODUCTS (§§ 27-25-1 — 27-25-27) › Section 27-25-15 - Title in dispute

When the title to any timber or timber products being produced or severed from the soil or water, is in dispute, or whenever the purchaser of such timber or timber products, or any person engaged in the producing or severing of timber or timber products from the soil or water, shall be withholding payments on account of litigation, or for any other reason, such purchaser of timber or timber products, or person actually engaged in producing or severing such timber or timber products, is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax herein levied, and to make remittance thereof to the commissioner, as provided by this article.
Codes, 1942, § 9404-08; Laws, 1956, ch. 414, § 8.