MISSISSIPPI CODE OF 1972
As Amended

Index for Chapter 019 of Title 27

27-19-1. Administration of article.
27-19-3. Definitions.
27-19-5. Tax on private carriers of passengers, etc.
27-19-9. Tax on hearses, church and school buses, and taxicabs.
27-19-11. Tax on carriers of property and on buses.
27-19-15. Special tax on excess weight motor vehicles carrying property.
27-19-17. Trailers.
27-19-18. Trailers; highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce.
27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors.
27-19-25. Imposition of tax by municipalities and other political subdivisions.
27-19-27. Applicability of tax to motor vehicles owned by United States, the state and political subdivisions.
27-19-29. Vehicles used in road building and vehicles used for transporting water well drilling outfits.
27-19-30. No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops.
27-19-31. License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; defaced tags and decals.
27-19-32. License tags or plates and renewal license decals; mailing costs.
27-19-33. License tags or plates and renewal license decals; trailers and semitrailers.
27-19-35. License tags or plates and renewal license decals; motorcycles.
27-19-37. License tags or plates; substitute license tags and decals.
27-19-39. License tags or plates; pickup trucks.
27-19-40. Issuance of special in-transit tags or plates to dealers and automobile auctions; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to nonresidents of Mississippi; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to residents temporarily exiting the state; issuance of temporary tags or plates to motor vehicle rental companies upon purchase of vehicle from dealers; design of tags or plates; fees; penalties.
27-19-41. License tags or plates and renewal license decals; reflectorization; specifications for decals.
27-19-43. License tags or plates and renewal license decals; issuance; registration fees.
27-19-44. Special license tags or plates.
27-19-44.1. Special license tags or plates; amount from additional fee to be deposited in special fund; exceptions.
27-19-44.2. Special license tags or plates; special fund created for deposit of portion of additional fees from special license tags.
27-19-44.3. Fees collected from issuance of distinctive or special license tags designated for Mississippi Fire Fighter's Memorial Burn Center Fund; deposited in interest-bearing escrow account; accountability; annual report.
27-19-44.4. Additional fees collected from issuance of distinctive or special license tags designated for special fund fro renovation of New Capitol, Old Capitol, Governor's Mansion and War Memorial Building; exceptions.
27-19-45. Special license tags or plates; amateur radio operators, governor and lieutenant governor.
27-19-46. Special license tags or plates; congressional officials; enforcement and investigative personnel; commanders of veterans' groups.
27-19-47. Special license tags or plates; antique automobiles.
27-19-47.1. Special license tags or plates; antique motorcycles.
27-19-47.2. Special license tags or plates; antique pickup trucks.
27-19-48. Personalized license tag; additional fee.
27-19-49. Special license tags or plates; Shrine motorcycle corps.
27-19-51. Special license tags or plates; army and air national guards and reserves.
27-19-53. Special license tags or plates; disabled American veterans.
27-19-54. Special license tags or plates; congressional medal of honor recipients; former prisoners of war.
27-19-55. Special license tags or plates; sheriffs and deputies.
27-19-56. Special license tags or plates; disabled persons; decals and windshield placards; renewal; enforcement of parking restrictions.
27-19-56.1. Special license tags or plates; fire fighters.
27-19-56.2. Special license tags or plates; law enforcement officers.
27-19-56.3. Special license tags or plates; state representatives.
27-19-56.4. Special license tags or plates; display of public university emblem.
27-19-56.5. Special license tags or plates; Pearl Harbor survivors and Purple Heart recipients.
27-19-56.6. Special license tags or plates; street rods.
27-19-56.7. Special license tags or plates; display of public junior college or community college emblem.
27-19-56.8. Special license tags or plates; display of private college or university emblems.
27-19-56.9. Special license tags or plates; deaf persons.
27-19-56.10. Special license tags or plates; display of Department of Wildlife, Fisheries and Parks emblem.
27-19-56.11. Special license tags or plates; historical license plate for antique automobile or street rod.
27-19-56.12. Special license tags or plates; armed forces veterans.
27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients.
27-19-56.14. Special license tags or plates; Grand Lodge of Mississippi members.
27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states.
27-19-56.16. Special license tags or plates; Mississippi Commission for Volunteer Service supporters.
27-19-56.17. Special license tags or plates; emergency medical technicians.
27-19-56.18. Special license tags or plates; "I Care for Animals"
27-19-56.19. Special license tags or plates; display of emblem of Mississippi Soil and Water Conservation Commission.
27-19-56.20. Special license tags or plates; Civitan International members.
27-19-56.21. Special license tags or plates; display of emblem of Wildlife Rehabilitation and Nature Preservation Society, Inc.
27-19-56.22. Special license tags or plates; members of Alpha Kappa Alpha sorority and Alpha Phi Alpha fraternity.
27-19-56.23. Special license tags or plates; Mississippi Sierra Club supporters.
27-19-56.24. Special license tags or plates; Ducks Unlimited, Inc. supporters.
27-19-56.25. Special license tags or plates; Eagle Scouts and Girl Scout Gold Award recipients.
27-19-56.26. Special license tags or plates; public school teachers.
27-19-56.27. Special license tags or plates; display of emblem of Department of Marine Resources.
27-19-56.28. Special license tags or plates; display of emblem of Department of Agriculture and Commerce.
27-19-56.29. Special license tags or plates; Sunflower Consolidated School Preservation Commission, Inc. supporters.
27-19-56.30. Special license tags or plates; display of emblem of Mississippi Cattlemen's Foundation.
27-19-56.31. Special license tags or plates; display of emblem of National Audubon Society.
27-19-56.32. Special license tags or plates; Lions of Mississippi.
27-19-56.33. Special license tags or plates; Mississippi Veterans Monument.
27-19-56.34. Special license tags or plates; Mississippi Public Education.
27-19-56.35. Special license tags or plates; September 11, 2001, Mississippi Remembers and Cares.
27-19-56.36. Special license tags or plates; United States Armed Forces.
27-19-56.37. Special license tags or plates; Constable.
27-19-56.38. Special license tags or plates; Mississippi State Guard.
27-19-56.39. Special license tags or plates; Institute of Community Services, Incorporated.
27-19-56.40. Special license tags or plates; Knights of Columbus.
27-19-56.41. Special license tags or plates; academic, professional, honorary, Masonic, or Greek letter societies or similar organizations.
27-19-56.42. Special license tags or plates; United States Naval Academy.
27-19-56.43. Special license tags or plates; 4-H Club.
27-19-56.44. Special license tags or plates; Mississippi Future Farmers of America Association.
27-19-56.45. Special license tags or plates; North Delta Museum.
27-19-56.46. Special license tags or plates; People Against Litter.
27-19-56.47. Special license tags or plates; aircraft pilot.
27-19-56.48. Special license tags or plates; United States Military Academy.
27-19-56.49. Special license tags or plates; United States Coast Guard.
27-19-56.50. Special license tags or plates; United States Merchant Marine Academy.
27-19-56.51. Special license tags or plates; United States Air Force Academy.
27-19-56.52. Special license tags or plates; Mississippi Institute of Arts and Letters.
27-19-56.53. Special license tags or plates; Mississippi Walking Horse Association.
27-19-56.54. Special license tags or plates; Trauma Care.
27-19-56.55. Special license tags or plates; retired members of the Mississippi Highway Safety Patrol.
27-19-56.56. Special license tags or plates; Prince Hall Grand Lodge of Mississippi.
27-19-56.57. Special license tags or plates; Clergy.
27-19-56.58. Special license tags or plates; Delta Sigma Theta Sorority.
27-19-56.59. Special license tags or plates; Boy Scouts of America.
27-19-56.60. Special license tags or plates; Mississippi Agriculture.
27-19-56.61. Special license tags or plates; Autism Awareness.
27-19-56.62. Special license tags or plates; Bronze Star or Silver Star.
27-19-56.63. Special license tags or plates; Diabetics.
27-19-56.64. Special license tags or plates; Petal School District.
27-19-56.65. Special license tags or plates; DeSoto County School District.
27-19-56.66. Special license tags or plates; Simpson County School District.
27-19-56.67. Special license tags or plates; Omega Psi Phi Fraternity.
27-19-56.68. Special license tags or plates; Girl Scouts of the United States of America.
27-19-56.69. Special license tags or plates; NASCAR; special fund created for renovation of New Capitol, Old Capitol, Governor's Mansion and War Memorial Building.
27-19-56.70. Special license tags or plates; Choose Life.
27-19-56.71. Special license tags or plates; Mothers Against Drunk Driving (MADD).
27-19-56.72. Special license tags or plates; Mississippi Association of Realtors.
27-19-56.73. Special license tags or plates; Mississippi Forestry Association supporters.
27-19-56.74. Special license tags or plates; Stop Child Abuse.
27-19-56.75. Special license tags or plates; State Board of Funeral Service licensee.
27-19-56.76. Special license tags or plates; Mississippi Nurses Foundation supporter.
27-19-56.77. Special license tags or plates; Mississippi Junior Golf Foundation supporter.
27-19-56.78. Special license tags or plates; Mississippi Association of Community Action Agencies supporter.
27-19-56.79. Special license tags or plates; United States Army Special Forces.
27-19-56.80. Special license tags or plates; POW/MIA supporter.
27-19-56.81. Special license tags or plates; Mississippi Loggers Association, Inc. supporter.
27-19-56.82. Special license tags or plates; Sons of Confederate Veterans supporter.
27-19-56.83. Special license tags or plates; Mississippi Scuba Diving Association, Inc. supporter.
27-19-56.84. Special license tags or plates; Mississippi Blood Services, Inc. supporter.
27-19-56.85. Special license tags or plates; Vietnam Veteran.
27-19-56.86. Special license tags or plates; Campus Life supporter.
27-19-56.87. Special license tags or plates; St. Jude Children's Research Hospital supporter.
27-19-56.88. Special license tags or plates; Friends of the MED, Coahoma County.
27-19-56.89. Special license tags or plates; Mississippi Arts Commission supporter.
27-19-56.90. Special license tags or plates; National Rifle Association of America supporter.
27-19-56.91. Special license tags or plates; Blair E. Batson Hospital for Children supporter.
27-19-56.92. Special license tags or plates; Down Syndrome awareness.
27-19-56.93. Special license tags or plates; breast cancer awareness.
27-19-56.94. Special license tags or plates; Mississippi, Home of the Blues.
27-19-56.95. Special license tags or plates; Delta Waterfowl Foundation supporter.
27-19-56.96. Special license tags or plates; Professional Hair Designers Incorporated member.
27-19-56.97. Special license tags or plates; American Cancer Society Supporter.
27-19-56.98. Special license tags or plates; DECA supporter.
27-19-56.99. Special license tags or plates; Civil Legal Assistance Fund supporter.
27-19-56.100. Special license tags or plates; Gulf States Golf Foundation supporter.
27-19-56.101. Special license tags or plates; Mississippi Department of Archives and History supporter.
27-19-56.102. Special license tags or plates; National Wild Turkey Federation supporter.
27-19-56.103. Special license tags or plates; Kappa Alpha Order supporter.
27-19-56.104. Special license tags or plates; honoring the Civilian Conservation Corps.
27-19-56.105. Special license tags or plates; law enforcement officers and firefighters wounded in the line of duty.
27-19-57. County or municipality where vehicle to be registered.
27-19-59. Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements.
27-19-61. Ad valorem tax receipts to be presented with applications for licenses.
27-19-62. Proof of payment of federal heavy vehicle use tax.
27-19-63. Payment of tax; penalties, etc.
27-19-64. Collection and payment of tax for periods of less than one year on carriers of property.
27-19-65. Penalties for false statements in applications.
27-19-66. Registration of fleet on annual basis.
27-19-67. Determination of tax; privilege granted.
27-19-69. Issuance of replacement license upon destruction of vehicle.
27-19-71. Issuance of license upon replacement of vehicle.
27-19-73. Refunds.
27-19-75. Change of classification of vehicle, etc.
27-19-77. Temporary and seasonal permits.
27-19-79. Trip permits; hunter's permits.
27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits.
27-19-87. Permit to be carried in vehicle.
27-19-89. Penalty for failure to obtain permit.
27-19-91. Common and contract carriers of property to carry manifests.
27-19-93. Certain vehicles to stop at inspection stations.
27-19-95. Certification of common and contract carriers of property or passengers by public service commission.
27-19-99. Tax collection procedures; commissions; routing of proceeds.
27-19-101. Comptroller to furnish copies of registration receipts.
27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers.
27-19-119. Weighing of vehicles to ascertain accuracy of registration.
27-19-121. Rules and regulations.
27-19-123. Exchange of information with other states.
27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report.
27-19-127. Enforcement of article.
27-19-129. Jurisdiction of Public Service Commission.
27-19-131. Operation vehicle without payment of tax.
27-19-133. Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings.
27-19-134. Exemption from licensing requirements when repossessing vehicle.
27-19-135. State to have lien on motor vehicle.
27-19-136. Assessment of taxes and penalties; execution of bond in lieu of seizure and impoundment of vehicle; tax liens and warrants to effect collection of assessed taxes.
27-19-137. Inspection of vehicles and records, etc.
27-19-138. Assessment of fines and penalties; alternatives to seizure and impoundment; terms for payment of fines and penalties; refunds of fines and penalties.
27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration.
27-19-143. Reciprocity agreements.
27-19-147. Use tax; imposition.
27-19-149. Use tax; exceptions.
27-19-151. Use tax; penalties for nonpayment.
27-19-153. Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer.
27-19-155. Purchase of license tags or plates by commission; disposition of proceeds of sale generally.
27-19-156. Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale and distribution of license tags.
27-19-157. Purchase of license tags or plates; purchase from penitentiary.
27-19-159. Distribution of collections.
27-19-167. Declaration of policy.
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.
27-19-171. Certificate of tax loss from implementation of Section 27-19-169; reimbursement.
27-19-177. Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags.
27-19-301. Short title.
27-19-303. Definitions.
27-19-305. Motor vehicle dealer tag permit.
27-19-307. Tag expiration date.
27-19-309. Fees; distinguishing number tags.
27-19-313. Records.
27-19-316. Reports.
27-19-319. Dealer's use of distinguishing number tags.
27-19-320. Use of dealer's license tag by relative of dealership owner.
27-19-321. Other use of dealer's distinguishing number tags.
27-19-323. Display of dealer distinguishing number tags.
27-19-325. Distribution of tax proceeds.
27-19-327. Penalties.
27-19-333. Dealer license plates; manner of distinguishing types of dealers.
27-19-335. Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties.
27-19-337. Appeals.

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