As Amended
SEC. 27-53-3. State Tax Commission to supply forms at highway scales; dealers to furnish names and addresses of owners of mobile homes delivered or sold in state; monthly reports to county tax collectors.
The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing mobile homes or house trailers. The forms shall contain the following information about the house trailers or mobile homes being towed: (a) the name of its owner; and (b) the post office or street address to which it is to be delivered. In addition, each mobile home or house trailer dealer doing business in the State of Mississippi shall furnish to the State Tax Commission, at regular intervals, detailed reports which shall include the above information. From this information and other information that may come into its possession, the State Tax Commission, at monthly intervals, shall compile and furnish to each county tax collector an accurate list of all mobile homes delivered to or located in that county during the preceding month. The list shall be compiled by the county and contain the following information: (a) the name of the owner; and (b) the post office or street address to which the mobile home was delivered.
SOURCES: Codes, 1942, Sec. 10007-72; Laws, 1968, ch. 587, Sec. 2; 1994, ch. 386, Sec. 2, eff from and after July 1, 1994