reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-105 - LOST APPLICATION

Current through June 25, 2024
In cases where a person claims to have filed an application
					 for homestead exemption within the time prescribed by law and does not have his
					 blue copy of the application and a copy cannot be found in the county office or
					 the Tax Commission office, there is no remedy. An application does not exist
					 for that year. If the person does have his blue copy of the application and it
					 is signed and dated by the Tax Assessors and is eligible in all other areas,
					 then the applicant may use that copy as a replacement for the lost original
					 application. The Tax Assessor shall accept this copy and shall certify that it
					 is a valid copy. The deadline to accept the blue copy from the applicant is
March 31
of the year following the year in which the application
					 was filed. If an applicant produces his blue copy after that date, the Tax
					 Assessor may not accept it. The Clerk of the Board of Supervisors should make a
					 copy of the applicant's blue copy and certify it as a valid copy and send it to
					 the Tax Commission. The Tax Collector shall make a petition to adjust exemption
					 to the supplemental roll adding the applicant. The Board of Supervisors must
					 approve the copy of the application.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-106 - SENT TO TAX COMMISSION

Current through June 25, 2024
The completed applications that are filed should be sent to
					 the Clerk of the Board of Supervisors on the first day of the month following
					 the month in which they were filed. The Clerk of the Board of Supervisors is to
					 send all the
applications
to the Tax Commission
no later
					 than June 1
. All applications should be sent at one time. The law
					 requires the Tax Commission to reject the reimbursement of tax loss any
					 exemption granted by the Board of Supervisors for which no application has been
					 sent in this manner. In order for the tax Commission to process the
					 applications, the following guidelines shall be followed.
1. Applications should be
				  alphabetized.
2. Applications
				  should not be folded or mutilated in any way.
3. Do not place applications in
				  binders.
4. If any attachment is
				  made to an application, it should be in a separate bundle to the
				  applications.
5. Enclose a letter
				  stating total number of applications sent to the Tax Commission
				  office.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-104 - TAX COMMISSION

Current through June 25, 2024
Section
					 27-33-41
					 The Tax Commission has duties to perform in connection with homestead
					 exemption.
1. Rules and regulations
The Tax Commission shall adopt rules to aid administration
					 of the homestead exemption law.
2. Forms
The Tax Commission is to furnish and prescribe all forms
					 needed in the administration of homestead exemption law.
3. Examination
The law requires the Tax Commission to examine all
					 documents concerning homestead exemption. This duty must be performed in order
					 to determine the eligibility of any property or any person claiming homestead
					 exemption. It is also the duty of the Tax Commission to examine all tax loss
					 claims made by any taxing unit. This duty must be performed to determine that
					 claims are made within the requirements of the law.
4. Errors
The Tax Commission shall correct or have corrected any
					 error found during the examination of a document. Notice to the taxing unit of
					 the correction needed shall be given in writing.
5. Adjustments
The Tax Commission shall reject for reimbursement of tax
					 loss any exemption allowed by the Board of Supervisors which does not conform
					 to the statute or for which an application is not in the Tax Commission office.
					 Notice of such adjustment shall be made to the Board of Supervisors as a charge
					 in writing. The Board of Supervisors shall have the opportunity to object to
					 any charge made by the Tax Commission; however, the final decision is made by
					 the Tax Commission.
6.
				  Reimbursement
The Tax Commission shall reimburse the taxing unit for each
					 approved applicant. This reimbursement shall be made in two installments, one
					 in
March
and one in
September
, provided all
					 requirements are met by the taxing unit. The Tax Commission shall certify to
					 the State Auditor the amount of reimbursement for each taxing
					 unit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-105 - STATE AUDITOR

Current through June 25, 2024
Section
					 27-33-45
					 The State Auditor shall issue warrants in the amount requested by the Tax
					 Commission for each taxing unit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-106 - STATE TREASURER

Current through June 25, 2024
Section
					 27-33-47
					 The State Treasurer shall pay the warrants from money appropriated for the
					 purpose of homestead exemptions.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-107 - STATE ATTORNEY GENERAL

Current through June 25, 2024
Section
					 27-33-49
					 The State Attorney General will issue opinions clarifying issues in the
					 homestead exemption law. This opinion will be the guideline used by the Tax
					 Commission in resolving any problem relating to the opinion. If there are two
					 opposing opinions issued, the most current opinion will be the one
					 followed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-108 - TAX COLLECTOR

Current through June 25, 2024
Section 27-33-51The land roll and the tax levy constitute
					 an official order to the Tax Collector to collect ad valorem taxes from each
					 real property owner. The supplemental roll and the tax levy constitute an
					 official order to the Tax Collector that a portion of the ad valorem taxes are
					 not to be collected from property owners.
1. Correct the supplemental roll
Occasionally, it becomes necessary to make changes to the
					 county and/or municipal supplemental roll. These changes can be ordered only by
					 the Board of Supervisors upon receipt of a request from the Tax Assessor, or a
					 notice from the Tax Commission for a change in the supplemental roll. These
					 changes shall be listed on the Petition to Adjust Exemption to county or
					 municipal supplemental roll and shall be prepared as required in Rule 7 -
					 Supplemental Roll. (Forms 72-005 and 72-006) The law requires the Tax Collector
					 to make these changes in the supplemental roll and to collect taxes in
					 accordance with the roll as changed.
2. Collect additional taxes
Any taxes due as a result of any change ordered in the
					 supplemental roll must be collected by the Tax Collector. This additional tax
					 must be collected on or before
February 1
of the year following
					 the year in which the notice to do so is issued. If the property owner does not
					 pay the taxes when due, the Tax Collector is required to collect the taxes as
					 in the case of any other delinquent taxes.
3. Issue tax receipt
The Tax Collector shall issue a separate tax receipt upon
					 payment of any additional taxes due as a result of any changes made in the
					 supplemental roll. He shall also issue a tax receipt to all taxpayers who have
					 paid their taxes or who do not owe any taxes because of homestead
					 exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-109 - MUNICIPAL CLERK

Current through June 25, 2024
Since the repeal of the Municipal Homestead Exemption Law,
					 the Municipal Clerk has no authority to allow or disallow homestead exemptions.
					 This duty has been given to the county. If a municipality wishes to be
					 reimbursed for eligible applicants over 65 years of age or who are 100%
					 disabled that live within the municipality's taxing district, it is the
					 responsibility of the Municipal Clerk to have all documents needed for such
					 reimbursement submitted to the Tax Commission. Until the Municipal Supplemental
					 Roll, the Municipal Certificate of Tax Loss, and the Certified Tax levy is in
					 the Tax Commission office and certified by the county Clerk of the Board of
					 Supervisors, no reimbursement shall be made to that municipality.
1. Municipal supplemental roll
The Municipal Clerk should be sure that the Municipal
					 Supplemental Roll is prepared on Form 72-043 and sent to the Tax Commission in
					 order for a timely reimbursement to be made. It is the duty of the Clerk of the
					 Board of Supervisors to prepare your roll according to statute.
2. Certificate of tax loss
The Municipal Clerk should be sure that the Municipal
					 Certificate of Tax Loss is prepared and sent to the Tax Commission. Again, it
					 is the duty of the Clerk of the Board of Supervisors to prepare this
					 document.
3. Certified tax
				  levy
The Municipal Clerk should submit to the Clerk of the Board
					 of Supervisors a certified copy of the Resolution of the Board setting the tax
					 levy in order for the Clerk to complete the Municipal Supplemental Roll. A
					 certificate copy of the tax levy should also be sent to the Tax Commission
					 before reimbursement can be made to a municipality.
4. Applicants
Only the county officials have the authority to allow or
					 disallow homestead exemptions. If the Municipal Clerk has any information
					 concerning the eligibility of an applicant, it is his duty to relay that
					 information to the county officials or to the Tax Commission.
5. When a charge is received
When an applicant that is listed on the Municipal
					 Supplemental Roll has his exemption disallowed by the Tax Commission, a notice
					 of adjustment or charge is sent to the municipality. Only the county may accept
					 or object to the charge.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-110 - PENALTIES

Current through June 25, 2024
1. If any official knowingly does not comply
				  with the provisions of the Homestead Exemption Law in connection with an
				  allowed exemption of reimbursement deducted because of the disallowance of the
				  fraudulent exemption. If an official approves an exemption he knows to be
				  ineligible, the Tax Commission could reduce the reimbursement by two hundred
				  dollars ($200) instead of the normal one hundred dollars ($100).
2. Any person who assists another to prepare
				  a fraudulent claim for exemption, who executes a fictitious deed or mortgage,
				  who makes a fraudulent claim for exemption, or who makes any false statement on
				  an application is guilty of a misdemeanor and if convicted can be fined not
				  more than five hundred dollars ($500) or be imprisoned for six (6)
				  months.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 10 - One Time Filers › Section 35-6-03-10-101

Current through June 25, 2024
This list
must be approved by the Board of
					 Supervisors
and delivered to the Tax Commission
no later than
					 September 15 each year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 10 - One Time Filers › Section 35-6-03-10-102 - The deletion list may be furnished by using any one of the following methods

Current through June 25, 2024
1. A magnetic tape
				  prepared according to Tax Commission specifications.
2. Form 72-003, Correction/Deletion of the
				  Homestead Application, may be completed for each application to be
				  deleted.
3. A computer listing of
				  applicants filing Homestead will be furnished. The assessor's office may
				  highlight the applications to be deleted and return the list to the State Tax
				  Commission.
4. Deletion list must
				  include the name, social security number and parcel number of each applicant to
				  be deleted.
5. Electronic filing
				  (email system) according to required specifications and with Tax commission
				  approval.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 10 - One Time Filers › Section 35-6-03-10-103 - The deletion list should include

Current through June 25, 2024
1. those
				  applicants who sold property during the previous year and will not appear on
				  the current Homestead Supplemental roll.
2. those applicants who have changed
				  exemption status (Example - Regular in 1994, over 65 in 1995.)
3. those applicants who have had a change in
				  ownership, occupancy, or property description. (A new application should be
				  filed.)
4. those applicants who
				  died in the previous year. (A new application should be filed by the heir/heirs
				  or new owners.)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 01 - Access to Mississippi Automated Registration Vehicle Information Network (MARVIN) › Section 35-7-01-01-100

Current through June 25, 2024
The Department of Revenue is authorized to discontinue a
					 county's access to the automated statewide title registration system when there
					 is a misuse or unauthorized access to the system. The Department will allow the
					 county sixty (60) days to correct a compliance issue before the county's access
					 to the system is discontinued. In the event of a probable security threat, the
					 Department will terminate access to the statewide title registration system
					 immediately, but will only do so after communication with the county office.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 01 - Access to Mississippi Automated Registration Vehicle Information Network (MARVIN) › Section 35-7-01-01-102

Current through June 25, 2024
Except as provided above, the Department of Revenue and any
					 officer, employee, or contractor will not knowingly disclose or otherwise make
					 available to any person or entity personal information about any individual
					 obtained by the Department in connection with a motor vehicle
					 record.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 01 - Access to Mississippi Automated Registration Vehicle Information Network (MARVIN) › Section 35-7-01-01-200

Current through June 25, 2024
Governmental agencies, businesses and others seeking to
					 obtain information from motor vehicle records must complete Mississippi Motor
					 Vehicle Records Disclosure Form. This form will allow the applicant to
					 designate the use of the information permitted pursuant to this rule. Once the
					 applicant has been approved, the information may be obtained for a fee based on
					 the number and type of records obtained. The cost is set by the Department of
					 Revenue on the basis of cost to provide, maintain, and access the information
					 required. The request for information should be mailed or faxed to the
					 Department. Certain records may also be accessed through our internet query
					 system. There is an annual fee to use this online system. Request for bulk
					 information related to permitted uses should be submitted in writing to the
					 Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 01 - Access to Mississippi Automated Registration Vehicle Information Network (MARVIN) › Section 35-7-01-01-201

Current through June 25, 2024
The Department may deny access to an applicant if the
					 Department determines that the applicant has previously misused motor vehicle
					 information.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 02 - Motor Vehicle Records Disclosure › Section 35-7-01-02-100

Current through June 25, 2024
Mississippi follows federal statutes with regard to the
					 disclosure of information obtained from motor vehicle records. Please see 18
					 USC Chapter 123 Section 2721.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 01 - General › Chapter 02 - Motor Vehicle Records Disclosure › Section 35-7-01-02-101

Current through June 25, 2024
Governmental agencies, businesses and others seeking to
					 obtain information from motor vehicle records must complete a Mississippi Motor
					 Vehicle Records Disclosure Form. This form will allow the applicant to
					 designate the use of the information permitted pursuant to this rule. Once the
					 applicant has been approved, the information may be obtained for a fee based on
					 the number and type of records obtained. The cost is set by the Department of
					 Revenue based on the cost to provide, maintain, and access the information
					 required. The request for information should be mailed or faxed to the
					 Department. Certain records may also be accessed through our internet query
					 system. There is an annual fee to use this online system. Request for bulk
					 information related to permitted uses should be submitted in writing to the
					 Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-19-11
					 outlines the rate of privilege tax on carriers of property, including the rates
					 for the farm tag (F-Tag) that is available for approved private carriers of
					 property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-101

Current through June 25, 2024
Miss. Code Ann. Section
					 27-19-3(25)
					 provides that a "private carrier of property" means transporting property on
					 Mississippi highways as one of the following:
1. Any person, or their employee,
				  transporting farm products produced on his own farm, farm supplies, materials,
				  and/or equipment used in the growing or production of his own agricultural
				  products in his own truck.
2. Any
				  person transporting his own fish, including shellfish, in his own
				  truck.
3. Any person, or their
				  employee, transporting unprocessed forest products or timber harvesting
				  equipment, wherein ownership remains the same, in their own
				  truck.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-102

Current through June 25, 2024
For purposes of this chapter, a forest product shall be
					 considered "unprocessed" until such time as the same has undergone a physical
					 change at the mill. Any change or procedure performed on the product at the
					 mill, which changes the product in any manner, is deemed to be processed.
					 By-products produced from forest products are also considered
					 processed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-103

Current through June 25, 2024
The ownership of the product must remain the same from the
					 time the product leaves the forest. If ownership changes, then the product no
					 longer qualifies as a forest product.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-104

Current through June 25, 2024
If said forest product is transported from one mill to
					 another but is still in exactly the same form as when it was transported from
					 the forest the first time (for example, the product has been in a holding
					 yard); it is still considered to be "unprocessed" and can be transported as a
					 "private carrier of property", and pay "common and contract carriers of
					 property" privilege tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 01 - Private Carriers of Property (F-Tag) › Section 35-7-02-01-105

Current through June 25, 2024
Any person making application for the farm license plate
					 (F-tag) under the above restrictions is required to sign an affidavit attesting
					 to these facts.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-51-41,
					 provides an exemption from ad valorem taxation for businesses that rent motor
					 vehicles under rental agreements with a term of not more than thirty (30)
					 continuous days. These businesses must have registered for the Motor Vehicle
					 Rental Tax and have obtained the permit as proof.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-101

Current through June 25, 2024
Only rental business vehicles are eligible for this
					 exemption. A rental business's use of a short-term rental motor vehicle are
					 limited to the relocation and maintenance of the motor vehicle and the use of
					 the rental customer. Any other use of an exempted rental vehicle will be
					 considered a violation of this regulation and will result in the denial of
					 exemption for that motor vehicle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-103

Current through June 25, 2024
The information required on the tag must be completed
					 entirely in permanent, bold, black, ink or the fine for misuse will apply.
					 Application for the tags shall be made to the Motor Vehicle Services Bureau of
					 the Department. Payment returned for insufficient funds will result in the loss
					 of the tags for a period of one (1) year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-200

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-19-40(2)
					 any motor vehicle dealer or automobile auction may apply to the Department of
					 Revenue for a temporary tag that will be used when a motor vehicle in this
					 state is sold by the motor vehicle dealer or automobile auction to a
					 nonresident of the State of Mississippi or when a motor vehicle is sold by a
					 motor vehicle dealer or automobile auction to a Mississippi resident who may
					 temporarily exit this state before obtaining a Mississippi tag or plate. It is
					 unlawful for a motor vehicle dealer or an employee of a motor vehicle dealer to
					 operate a vehicle in inventory with a temporary tag.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-201

Current through June 25, 2024
The cost of the temporary tag is five Dollars ($5.00) and
					 must be purchased in lots of ten (10). The temporary tag will be valid for a
					 period of seven (7) full working days, exclusive of the date of purchase, after
					 the date the motor vehicle is purchased. The seven day period will not be
					 extended. The tag shall be displayed in the rear window, top left, on the
					 driver side of the vehicle. The information required on the tag must be
					 completed entirely in permanent, bold, black ink or the fine for misuse will
					 apply. Application for the tag shall be made to the Motor Vehicle Services
					 Bureau of the Department. Payment returned for insufficient funds will result
					 in the loss of the tags for a period of one (1) year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-202

Current through June 25, 2024
A rental company may apply for a temporary tag or plate
					 when they acquire a vehicle from a dealer. The temporary tag or plate will
					 allow the rental company to operate the vehicle on Mississippi highways. The
					 temporary tag or plate is valid for thirty (30) days, not including the date of
					 delivery. Any dealer issuing a temporary tag may charge the requesting rental
					 company a fee of five dollars ($5.00) for the tag.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 02 - Rental Vehicle Tag Exemption › Section 35-7-02-02-300

Current through June 25, 2024
Any motor vehicle dealer or automobile auction who uses a
					 temporary or in-transit tag for a purpose that is not authorized shall be
					 guilty of a misdemeanor and upon conviction thereof shall be punished by a fine
					 of one thousand dollars ($1,000.00) and the use of all tags issued to such
					 motor vehicle dealer or automobile auction shall be suspended for a period of
					 one (1) year. Any unused tags must be surrendered to the Department. No money
					 will be refunded for unused plates returned due to misuse. Only Mississippi
					 tags issued by the Department are valid. Any substitutions will constitute
					 misuse.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 03 - Motor Vehicles Owned by Non-residents › Section 35-7-02-03-100

Current through June 25, 2024
Motor vehicles owned by non-residents that are domiciled
					 or garaged in this State are required to obtain a Mississippi Road and Bridge
					 Privilege License and title. The address shown on the application for title
					 must be the Mississippi address where garaged or domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 03 - Motor Vehicles Owned by Non-residents › Section 35-7-02-03-102

Current through June 25, 2024
For purposes of this chapter, a forest product shall be
					 considered "unprocessed" until such time as the same has undergone a physical
					 change at the mill. Any change or procedure performed on the product at the
					 mill, which changes the product in any manner, is deemed to be processed.
					 By-products produced from forest products are also considered
					 processed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 03 - Motor Vehicles Owned by Non-residents › Section 35-7-02-03-103

Current through June 25, 2024
The ownership of the product must remain the same from the
					 time the product leaves the forest. If ownership changes, then the product no
					 longer qualifies as a forest product.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 03 - Motor Vehicles Owned by Non-residents › Section 35-7-02-03-104

Current through June 25, 2024
If said forest product is transported from one mill to
					 another but is still in exactly the same form as when it was transported from
					 the forest the first time (for example, the product has been in a holding
					 yard); it is still considered to be "unprocessed" and can be transported as a
					 "private carrier of property", and pay "common and contract carriers of
					 property" privilege tax.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 02 - Tags and Taxes › Chapter 03 - Motor Vehicles Owned by Non-residents › Section 35-7-02-03-105

Current through June 25, 2024
Any person making application for the farm license plate
					 (F-tag) under the above restrictions is required to sign an affidavit attesting
					 to these facts.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-100

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-19-57,
					 all persons required to pay motor vehicle privilege taxes must register their
					 private or commercial vehicle in the county, city and taxing district where the
					 vehicle is domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-101

Current through June 25, 2024
A motor vehicle with a gross vehicle weight (GVW) of
					 10,000 pounds or less is to be registered at the county tax collector's office
					 in the county where the vehicle is domiciled or where it is parked overnight. A
					 motor vehicle with a GVW over 10,000 pounds that only travels in Mississippi is
					 registered at the county tax collector's office in the county where the vehicle
					 is domiciled. A motor vehicle with a GVW over 10,000 pounds that travels across
					 state boundaries must be registered directly with the Department of
					 Revenue.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-102

Current through June 25, 2024
For purposes of this regulation, "domiciled" means the
					 county, city and taxing district from which a vehicle leaves and to which a
					 vehicle returns, where it comes to rest, where it is garaged, for the majority
					 of the registration year. It is the legal residence of a vehicle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-103

Current through June 25, 2024
Vehicles, which are used in business, shall be registered
					 in the county, city and taxing district in which they are domiciled. If a
					 business vehicle remains at the business location when not in use, the vehicle
					 should be registered at the business location. If a business vehicle goes with
					 an employee of the company, the vehicle should be registered where the employee
					 is located. The vehicle is to be registered in the name of the owner but the
					 address should reflect the correct location.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-200

Current through June 25, 2024
If an owner of a vehicle files homestead exemption at a
					 certain location, he/she is claiming that location as their domicile.
					 Therefore, any vehicles titled in that owner's name should be registered at the
					 homestead location, unless the vehicle is proven to be domiciled at a different
					 location. Above all else, a vehicle is to be registered in the county, city and
					 taxing district where it is domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-201

Current through June 25, 2024
County residents who either own a vehicle or lease a
					 vehicle must register at least one vehicle in the county in which they reside.
					 All other vehicles must be registered in such county unless the vehicles remain
					 on property owned or leased by the owner in another county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 01 - Where to Register Vehicles › Section 35-7-03-01-202

Current through June 25, 2024
Tax collectors are not to register any vehicle in any
					 county, city and taxing district other than the county, city and taxing
					 district in which the vehicle is domiciled. If a vehicle is found to be
					 registered in the wrong county, city or taxing district, then that vehicle is
					 considered not to have been registered at all and the owner is liable for full
					 annual taxes due in the correct county, city and taxing district plus a
					 25¢ penalty with no credit allowed for the incorrect taxes paid.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 02 - Rental Vehicle Exemption › Section 35-7-03-02-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-51-41,
					 provides an exemption from ad valorem taxation for businesses that rent motor
					 vehicles under rental agreements with a term of not more than thirty (30)
					 continuous days. These businesses must have registered for the Motor Vehicle
					 Rental Tax and have obtained the permit as proof.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 02 - Rental Vehicle Exemption › Section 35-7-03-02-101

Current through June 25, 2024
Only rental business vehicles are eligible for this
					 exemption. A rental business's use of a short term rental motor vehicle are
					 limited to the relocation and maintenance of the motor vehicle and the use of
					 the rental customer. Any other use of an exempted rental vehicle will be
					 considered a violation of this regulation and will result in the denial of
					 exemption for that motor vehicle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-100

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-19-57,
					 all persons required to pay motor vehicle privilege taxes must register their
					 private or commercial vehicle in the county, city and taxing district where the
					 vehicle is domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-101

Current through June 25, 2024
A motor vehicle with a gross vehicle weight (GVW) of 10,000
					 pounds or less is to be registered at the county tax collector's office in the
					 county where the vehicle is domiciled, or where it is parked overnight. A motor
					 vehicle with a GVW over 10,000 pounds that only travels in Mississippi is
					 registered at the county tax collector's office in the county where the vehicle
					 is domiciled. A motor vehicle with a GVW over 10,000 pounds that travels across
					 state boundaries must be registered directly with the Department of
					 Revenue.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-102

Current through June 25, 2024
For purposes of this regulation, "domiciled" means the
					 county, city and taxing district from which a vehicle leaves and to which a
					 vehicle returns, where it comes to rest, where it is garaged, for the majority
					 of the registration year. It is the legal residence of a
					 vehicle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-103

Current through June 25, 2024
Vehicles, which are used in business, shall be registered
					 in the county, city and taxing district in which they are domiciled. If a
					 business vehicle remains at the business location when not in use, the vehicle
					 should be registered at the business location. If a business vehicle goes with
					 an employee of the company, the vehicle should be registered where the employee
					 is located. The vehicle is to be registered in the name of the owner but the
					 address should reflect the correct location.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-200

Current through June 25, 2024
If an owner of a vehicle files homestead exemption at a
					 certain location, he/she is claiming that location as their domicile.
					 Therefore, any vehicles titled in that owner's name should be registered at the
					 homestead location, unless the vehicle is proven to be domiciled at a different
					 location. Above all else, a vehicle is to be registered in the county, city and
					 taxing district where it is domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-201

Current through June 25, 2024
County residents who either own a vehicle or lease a
					 vehicle must register at least one vehicle in the county in which they reside.
					 All other vehicles must be registered in such county unless the vehicles remain
					 on property owned or leased by the owner in another county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-202

Current through June 25, 2024
Tax collectors are not to register any vehicle in any
					 county, city and taxing district other than the county, city and taxing
					 district in which the vehicle is domiciled. If a vehicle is found to be
					 registered in the wrong county, city or taxing district, then that vehicle is
					 considered not to have been registered at all and the owner is liable for full
					 annual taxes due in the correct county, city and taxing district plus a 25%
					 penalty with no credit allowed for the incorrect taxes paid.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-300 - Business Vehicles

Current through June 25, 2024
Vehicles, which are used in business, shall be registered
					 in the county, city and taxing district in which they are domiciled. If a
					 business vehicle remains at the business location when not in use, the vehicle
					 should be registered at the business location. If a business vehicle goes with
					 an employee of the company, the vehicle should be registered where the employee
					 is located. The vehicle is to be registered in the name of the owner but the
					 address should reflect the correct location.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-401

Current through June 25, 2024
If an owner of a vehicle files homestead exemption at a
					 certain location, he/she is claiming that location as their domicile.
					 Therefore, any vehicles titled in that owner's name should be registered at the
					 homestead location, unless the vehicle is proven to be domiciled at a different
					 location. Above all else, a vehicle is to be registered in the county, city and
					 taxing district where it is domiciled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-402

Current through June 25, 2024
County residents who either own a vehicle or lease a
					 vehicle must register at least one vehicle in the county in which they reside.
					 All other vehicles must be registered in such county unless the vehicles remain
					 on property owned or leased by the owner in another county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 03 - Registration › Chapter 03 - Where to Register Vehicles › Section 35-7-03-03-500 - Violation

Current through June 25, 2024
Tax collectors are not to register any vehicle in any
					 county, city and taxing district other than the county, city and taxing
					 district in which the vehicle is domiciled. If a vehicle is found to be
					 registered in the wrong county, city or taxing district, then that vehicle is
					 considered not to have been registered at all and the owner is liable for full
					 annual taxes due in the correct county, city and taxing district plus a 25%
					 penalty with no credit allowed for the incorrect taxes paid.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-19-303(l)
					 defines a wholesale dealer as any business engaged in the selling or exchanging
					 of new or used motor vehicles, or both, strictly on a wholesale basis which is
					 granted a wholesale license at the discretion of the Commissioner. Such
					 wholesale dealer shall be awarded all privileges of a "motor vehicle dealer." A
					 wholesale dealer shall abide by all provisions and requirements of this article
					 associated with a "motor vehicle dealer," except for the requirement of the
					 "established place of business" and the requirement to buy, sell or exchange a
					 certain number of motor vehicles per year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-101

Current through June 25, 2024
The Department shall only license Mississippi residents as
					 motor vehicle dealers, which includes wholesale dealers. Every licensed dealer,
					 including wholesale dealers, will be a designated agent of the Department.
					 Every licensed dealer, including wholesale dealers, must have a surety bond
					 written by an insurance company qualified to do business in Mississippi in the
					 amount determined by the Department, but in no case will the bond be less than
					 $15,000.00. The permit given wholesale dealers shall read "Wholesale Only" on
					 the face of the permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-103

Current through June 25, 2024
Wholesale dealers shall only sell to other licensed motor
					 vehicle dealers. Each sales record must indicate the motor vehicle dealer's
					 name and permit number. The county tax collector shall not title any vehicle
					 sold to an individual by a wholesale dealer. Under no circumstances is a
					 wholesale dealer to sell to an individual.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-104

Current through June 25, 2024
When a wholesale dealer purchases a motor vehicle for
					 resale, his name must appear on the title as being one in the chain of
					 ownership.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-105

Current through June 25, 2024
Wholesale dealers are required to maintain motor vehicle
					 liability insurance providing blanket coverage on vehicles operated on the
					 public streets and highways of this state.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-106

Current through June 25, 2024
The Commissioner of the Department of Revenue has at his
					 discretion the authority to license wholesale dealers and the authority to
					 revoke such authority for any violations of the law or regulation.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-109

Current through June 25, 2024
Dealers will be required to justify the number of dealer
					 tags requested when such number exceeds the number of full-time employees of
					 the dealership.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 7 - Motor Vehicle and Title › Subpart 04 - Dealers and Designated Agents › Chapter 01 - Wholesale Dealers › Section 35-7-04-01-201

Current through June 25, 2024
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
					 regulation for the following purposes and uses:
1. For the purpose of testing and adjusting
				  such vehicle in the vicinity of the dealer's place of business.
2. For a one-time 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
				  to do so signed by the dealer. A copy of such authorization shall be retained
				  by the dealer.
3. For business or
				  demonstration use of the dealer or any full-time employee of the dealership or
				  prospective purchaser.
4. For use
				  by a customer whose vehicle is being repaired by the dealer, but such use shall
				  not extend longer than ten (10) days and shall be authorized by the dealer in
				  writing. Such authorization must be kept in the vehicle while in use.