Motor vehicle tags; remove portion of fees deposited to State General Fund, or rededicate to Ad Valorem Tax Reduction Fund.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hopson

SENATE BILL NO. 2877

AN ACT TO AMEND SECTION 27-19-99, MISSISSIPPI CODE OF 1972, 1
TO REDEDICATE THE PORTION OF THE STANDARD LICENSE TAG FEE 2
DEPOSITED INTO THE STATE GENERAL FUND, SO THAT IT WILL BE 3
DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION 4
FUND; TO AMEND SECTION 27-19-56.15, MISSISSIPPI CODE OF 1972, TO 5
REDEDICATE THE PORTION OF THE ADDITIONAL FEE DEPOSITED INTO THE 6
STATE GENERAL FUND FROM THE SALE OF DISTINCTIVE LICENSE TAGS 7
DISPLAYING THE EMBLEMS OF CERTAIN PUBLIC OR PRIVATE UNIVERSITIES 8
LOCATED IN OTHER STATES, SO THAT IT WILL BE DEPOSITED INSTEAD INTO 9
THE MOTOR VEHICLE AD VALOREM TAX REDUCTION FUND; TO AMEND SECTION 10
27-19-56.24, MISSISSIPPI CODE OF 1972, TO REDEDICATE THE PORTION 11
OF THE DUCKS UNLIMITED, INC., DISTINCTIVE LICENSE TAG ADDITIONAL 12
FEE TO BE DEPOSITED INTO THE STATE GENERAL FUND IF THERE IS NO 13
MISSISSIPPI CHAPTER OF DUCKS UNLIMITED, INC., SO THAT IT WILL BE 14
DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION 15
FUND; TO AMEND SECTION 27-19-56.137, MISSISSIPPI CODE OF 1972, TO 16
REDEDICATE THE PORTION OF THE REBUILD THE COAST.ORG DISTINCTIVE 17
LICENSE TAG ADDITIONAL FEE TO BE DEPOSITED INTO THE STATE GENERAL 18
FUND WHEN REBUILD THE COAST.ORG IS DISSOLVED, SO THAT IT WILL BE 19
DEPOSITED INSTEAD INTO THE MOTOR VEHICLE AD VALOREM TAX REDUCTION 20
FUND; TO AMEND SECTIONS 27-19-45, 27-19-47, 27-19-47.1, 21
27-19-47.2, 27-19-48, 27-19-56.1, 27-19-56.2, 27-19-56.3, 22
27-19-56.5, 27-19-56.6, 27-19-56.11, 27-19-56.13 AND 27-19-56.467, 23
MISSISSIPPI CODE OF 1972, TO REMOVE THE PORTIONS OF OTHER 24
DISTINCTIVE LICENSE TAG ADDITIONAL FEES THAT ARE CURRENTLY 25
DEPOSITED INTO THE STATE GENERAL FUND; TO AMEND SECTION 27-19-179, 26
MISSISSIPPI CODE OF 1972, TO CHANGE THE PROVISION THAT UNEXPENDED 27
AMOUNTS ABOVE $500,000.00 IN THE DEPARTMENT OF REVENUE LICENSE TAG 28
ACQUISITION FUND SHALL LAPSE ANNUALLY INTO THE STATE GENERAL FUND, 29
SO THAT THEY WILL LAPSE INSTEAD INTO THE MOTOR VEHICLE AD VALOREM 30
TAX REDUCTION FUND; TO AMEND SECTION 27-51-105, MISSISSIPPI CODE 31
OF 1972, IN CONFORMITY TO THE ABOVE; AND FOR RELATED PURPOSES. 32
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 33
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SECTION 1. Section 27-19-99, Mississippi Code of 1972, is 34
amended as follows: 35
27-19-99. (1) The Department of Revenue shall furnish the 36
tax collector of each county a sufficient supply of license tags 37
or plates and a sufficient supply of license receipts with which 38
to make the collection of the taxes imposed by the provisions of 39
this article, which such tax collectors are required to collect. 40
The license tag receipts shall be on forms prescribed by the 41
department. Upon the payment of the taxes and fees required by 42
this article, the tax collector shall issue the license receipt in 43
the form prescribed by the department. The department shall keep 44
account against the tax collector for the license taxes and fees 45
collected. The tax collector shall keep a similar account. 46
(2) The tax collector shall, at the end of each month or 47
within twenty (20) days thereafter, pay into the county road fund 48
all privilege taxes collected by him during the preceding month 49
upon motor vehicle privilege licenses which he is entitled to 50
issue, less the county's commission. 51
(3) The tax collector shall keep a record of the information 52
furnished by the owners of each motor vehicle registered. The 53
record shall be made in numerical order by tag number or decal 54
number, whichever is appropriate. At the end of each month, or 55
within twenty (20) days thereafter, the tax collector shall submit 56
to the department a copy of such record, together with the copy of 57
each registration receipt, and shall, at the same time, remit to 58
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the department the registration fee for each license tag or decal 59
sold by him during the preceding month. When the tax collector 60
shall have complied with the provisions of this section and shall 61
have forwarded to the department, within the time specified, all 62
reports required of him hereunder, he shall then be entitled to 63
retain five percent (5%) of the registration fees imposed in 64
Section 27-19-43(3)(a) and (b), to be paid into the county general 65
fund; otherwise the county's commission shall be forfeited. The 66
five percent (5%) shall not apply to any additional registration 67
fee imposed above the amounts imposed in Section 27-19-43(3)(a) 68
and (b). The department shall keep a record from the duplicates 69
filed by the tax collectors of all registered vehicles. 70
(4) Counties that use their existing computer system to 71
communicate all data regarding vehicle title and registration 72
transactions to the state's central computer system shall be 73
allotted Fifty Cents (50¢) for each registration fee collected by 74
the county and remitted to the Department of Revenue. Such 75
communication must successfully pass any edit features and 76
successfully create or update title/registration records on the 77
network system. This amount paid to the county shall be deposited 78
into the county general fund to be expended only for costs 79
incurred for the purchase of equipment, software, maintenance, or 80
other costs directly related to the title/registration network 81
system, and for education and training. 82
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(5) All monies remitted to the department by tax collectors 83
as registration or tag fees from the portion of the rate imposed 84
in Section 27-19-43(3)(a) and (b), and all monies received by the 85
department directly as registration or tag fees from the portion 86
of the rate imposed in Section 27-19-43(3)(a) and (b), except as 87
otherwise provided in subsection (7) of this section, shall be 88
paid by the department into the * * * Motor Vehicle Ad Valorem Tax 89
Reduction Fund created in Section 27-51-105 on the first day of 90
the month succeeding the month in which such fees are received by 91
the department. 92
(6) Except as otherwise provided in Section 31-17-127, all 93
monies remitted to the department by tax collectors as 94
registration or tag fees from the additional rate of Five Dollars 95
($5.00) and all monies received by the department directly as 96
registration or tag fees from the additional rate of Five Dollars 97
($5.00) shall be paid into the State Treasury to the credit of the 98
State Highway Fund for the construction or reconstruction of 99
highways designated under the highway program created under 100
Section 65-3-97. 101
(7) On July 1, 2021, and on the first day of each month 102
succeeding the month in which registration or tag fees are 103
received by the Department of Revenue, the portion of the receipts 104
equal to the cost of the license tags, decals and associated 105
freight costs shall be deposited into the special fund created in 106
Section 27-19-179. 107
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SECTION 2. Section 27-19-56.15, Mississippi Code of 1972, is 108
amended as follows: 109
27-19-56.15. (1) (a) Beginning with any registration year 110
commencing on or after July 1, 2012, any owner of a motor vehicle 111
who is a resident of this state, upon complying with the motor 112
vehicle laws relating to registration and licensing of motor 113
vehicles, and upon payment of the road and bridge privilege taxes, 114
ad valorem taxes and registration fees as prescribed by law for 115
private carriers of passengers, pickup trucks and other 116
noncommercial motor vehicles, and upon payment of an additional 117
annual fee in the amount of Fifty Dollars ($50.00), shall be 118
issued a distinctive license tag that displays the emblem of any 119
public or private university of his choice located in another 120
state. 121
(b) The design of the emblems for the distinctive 122
license tags authorized under this subsection shall be determined 123
by agreement between the Department of Revenue and the governing 124
authorities of public or private universities in the states where 125
the universities are located. Such other design characteristics 126
and information to be contained on such distinctive license tags 127
shall be determined by the Department of Revenue. 128
(c) Application for the distinctive license tag 129
authorized under this subsection shall be made to the county tax 130
collector on forms prescribed by the Department of Revenue. The 131
application and the additional fee, less Two Dollars ($2.00) to be 132
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retained by the tax collector, shall be remitted to the Department 133
of Revenue on a monthly basis as prescribed by the department. 134
The portion of the additional fee retained by the tax collector 135
shall be deposited into the county general fund. 136
(d) (i) The Department of Revenue shall deposit all 137
fees that it receives under this subsection into the State 138
Treasury on the day received. At the end of each month, the 139
Department of Revenue shall certify the total fees collected under 140
this section to the State Treasurer who, except as otherwise 141
provided in this paragraph (d), shall distribute such collections 142
as follows: 143
1. Forty-four Dollars ($44.00) of the 144
additional fees collected from each distinctive license tag issued 145
under this subsection shall be deposited into the * * * Motor 146
Vehicle Ad Valorem Tax Reduction Fund created in Section 147
27-51-105. 148
2. One Dollar ($1.00) of each additional fee 149
collected on distinctive license tags issued pursuant to this 150
section shall be deposited into the Mississippi Burn Care Fund 151
created pursuant to Section 7-9-70. 152
3. Two Dollars ($2.00) of each additional fee 153
collected on distinctive license tags issued pursuant to this 154
section shall be deposited to the credit of the State Highway Fund 155
to be expended solely for the repair, maintenance, construction or 156
reconstruction of highways. 157
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4. One Dollar ($1.00) of each additional fee 158
collected on distinctive license tags issued pursuant to this 159
section shall be deposited to the credit of the special fund 160
created in Section 27-19-44.2. 161
(ii) The Treasurer shall distribute fees collected 162
under this section from the issuance of distinctive license tags 163
displaying the emblem of Auburn University as follows: 164
1. Except as otherwise provided in this item 165
1, Forty-four Dollars ($44.00) of each additional fee collected on 166
such distinctive license tags pursuant to this section shall be 167
distributed to the Adult Education Department of the Rankin County 168
School District for the purpose of providing funds for the Rankin 169
County School District GED Scholarship Endowment. However, from 170
and after January 1, 2013, Forty-four Dollars ($44.00) of each 171
additional fee collected on such distinctive license tags pursuant 172
to this section shall be distributed to Habitat for Humanity/Metro 173
Jackson, Inc. 174
2. One Dollar ($1.00) of each additional fee 175
collected on such distinctive license tags issued pursuant to this 176
section shall be deposited into the Mississippi Burn Care Fund 177
created pursuant to Section 7-9-70. 178
3. Two Dollars ($2.00) of each additional fee 179
collected on such distinctive license tags issued pursuant to this 180
section shall be deposited to the credit of the State Highway Fund 181
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to be expended solely for the repair, maintenance, construction or 182
reconstruction of highways. 183
4. One Dollar ($1.00) of each additional fee 184
collected on such distinctive license tags issued pursuant to this 185
section shall be deposited to the credit of the special fund 186
created in Section 27-19-44.2. 187
(iii) The State Treasurer shall distribute fees 188
collected under this section from the issuance of distinctive 189
license tags displaying the emblem of the University of Alabama as 190
follows: 191
1. Forty-four Dollars ($44.00) of each 192
additional fee collected on such distinctive license tags pursuant 193
to this section shall be distributed to the Friends of Children's 194
Hospital. 195
2. One Dollar ($1.00) of each additional fee 196
collected on such distinctive license tags issued pursuant to this 197
section shall be deposited into the Mississippi Burn Care Fund 198
created pursuant to Section 7-9-70. 199
3. Two Dollars ($2.00) of each additional fee 200
collected on such distinctive license tags issued pursuant to this 201
section shall be deposited to the credit of the State Highway Fund 202
to be expended solely for the repair, maintenance, construction or 203
reconstruction of highways. 204
4. One Dollar ($1.00) of each additional fee 205
collected on such distinctive license tags issued pursuant to this 206
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section shall be deposited to the credit of the special fund 207
created in Section 27-19-44.2. 208
(iv) The State Treasurer shall distribute fees 209
collected under this section from the issuance of distinctive 210
license tags displaying the emblem of the University of South 211
Alabama as follows: 212
1. Forty-four Dollars ($44.00) of each 213
additional fee collected on such distinctive license tags pursuant 214
to this section shall be deposited into the Mississippi Trauma 215
Care Systems Fund established in Section 41-59-75. 216
2. One Dollar ($1.00) of each additional fee 217
collected on such distinctive license tags issued pursuant to this 218
section shall be deposited into the Mississippi Burn Care Fund 219
created pursuant to Section 7-9-70. 220
3. Two Dollars ($2.00) of each additional fee 221
collected on such distinctive license tags issued pursuant to this 222
section shall be deposited to the credit of the State Highway Fund 223
to be expended solely for the repair, maintenance, construction or 224
reconstruction of highways. 225
4. One Dollar ($1.00) of each additional fee 226
collected on such distinctive license tags issued pursuant to this 227
section shall be deposited to the credit of the special fund 228
created in Section 27-19-44.2. 229
(v) The State Treasurer shall distribute fees 230
collected under this section from the issuance of distinctive 231
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license tags displaying the emblem of the University of Oklahoma 232
as follows: 233
1. Forty-four Dollars ($44.00) of each 234
additional fee collected on such distinctive license tags pursuant 235
to this section shall be distributed to Mississippi Gulf Coast 236
Y.M.C.A., Inc. 237
2. One Dollar ($1.00) of each additional fee 238
collected on such distinctive license tags issued pursuant to this 239
section shall be deposited into the Mississippi Burn Care Fund 240
created pursuant to Section 7-9-70. 241
3. Two Dollars ($2.00) of each additional fee 242
collected on such distinctive license tags issued pursuant to this 243
section shall be deposited to the credit of the State Highway Fund 244
to be expended solely for the repair, maintenance, construction or 245
reconstruction of highways. 246
4. One Dollar ($1.00) of each additional fee 247
collected on such distinctive license tags issued pursuant to this 248
section shall be deposited to the credit of the special fund 249
created in Section 27-19-44.2. 250
(vi) The State Treasurer shall distribute fees 251
collected under this section from the issuance of distinctive 252
license tags displaying the emblem of the Louisiana State 253
University as follows: 254
1. Forty-four Dollars ($44.00) of each 255
additional fee collected on such distinctive license tags pursuant 256
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to this section shall be distributed to the Bayou Bengal Booster 257
Club of Mississippi to be utilized by the club to make 258
contributions to charitable organizations that are approved by the 259
Chancellor of Louisiana State University. 260
2. One Dollar ($1.00) of each additional fee 261
collected on such distinctive license tags issued pursuant to this 262
section shall be deposited into the Mississippi Burn Care Fund 263
created pursuant to Section 7-9-70. 264
3. Two Dollars ($2.00) of each additional fee 265
collected on such distinctive license tags issued pursuant to this 266
section shall be deposited to the credit of the State Highway Fund 267
to be expended solely for the repair, maintenance, construction or 268
reconstruction of highways. 269
4. One Dollar ($1.00) of each additional fee 270
collected on such distinctive license tags issued pursuant to this 271
section shall be deposited to the credit of the special fund 272
created in Section 27-19-44.2. 273
(vii) The State Treasurer shall distribute fees 274
collected under this section from the issuance of distinctive 275
license tags displaying the emblem of the University of Memphis as 276
follows: 277
1. Twenty-two Dollars ($22.00) of each 278
additional fee collected on such distinctive license tags pursuant 279
to this section shall be distributed to Baptist Memorial Hospital 280
DeSoto. 281
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2. Twenty-two Dollars ($22.00) of each 282
additional fee collected on such distinctive license tags pursuant 283
to this section shall be distributed to the Methodist Healthcare 284
Foundation for the Methodist Olive Branch Hospital. 285
3. One Dollar ($1.00) of each additional fee 286
collected on such distinctive license tags issued pursuant to this 287
section shall be deposited into the Mississippi Burn Care Fund 288
created pursuant to Section 7-9-70. 289
4. Two Dollars ($2.00) of each additional fee 290
collected on such distinctive license tags issued pursuant to this 291
section shall be deposited to the credit of the State Highway Fund 292
to be expended solely for the repair, maintenance, construction or 293
reconstruction of highways. 294
5. One Dollar ($1.00) of each additional fee 295
collected on such distinctive license tags issued pursuant to this 296
section shall be deposited to the credit of the special fund 297
created in Section 27-19-44.2. 298
(viii) The State Treasurer shall distribute fees 299
collected under this section from the issuance of distinctive 300
license tags displaying the emblem of Clemson University as 301
follows: 302
1. Forty-four Dollars ($44.00) of each 303
additional fee collected on such distinctive license tags pursuant 304
to this section shall be distributed to the Magnolia Clemson Club. 305
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2. One Dollar ($1.00) of each additional fee 306
collected on such distinctive license tags issued pursuant to this 307
section shall be deposited into the Mississippi Burn Care Fund 308
created pursuant to Section 7-9-70. 309
3. Two Dollars ($2.00) of each additional fee 310
collected on such distinctive license tags issued pursuant to this 311
section shall be deposited to the credit of the State Highway Fund 312
to be expended solely for the repair, maintenance, construction or 313
reconstruction of highways. 314
4. One Dollar ($1.00) of each additional fee 315
collected on such distinctive license tags issued pursuant to this 316
section shall be deposited to the credit of the special fund 317
created in Section 27-19-44.2. 318
(ix) The State Treasurer shall distribute fees 319
collected under this section from the issuance of distinctive 320
license tags displaying the emblem of Texas A&M University as 321
follows: 322
1. Forty-four Dollars ($44.00) of each 323
additional fee collected on such distinctive license tags pursuant 324
to this section shall be distributed to the Aggie Scholarship 325
Committee, Inc. 326
2. One Dollar ($1.00) of each additional fee 327
collected on such distinctive license tags issued pursuant to this 328
section shall be deposited into the Mississippi Burn Care Fund 329
created pursuant to Section 7-9-70. 330
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3. Two Dollars ($2.00) of each additional fee 331
collected on such distinctive license tags issued pursuant to this 332
section shall be deposited to the credit of the State Highway Fund 333
to be expended solely for the repair, maintenance, construction or 334
reconstruction of highways. 335
4. One Dollar ($1.00) of each additional fee 336
collected on such distinctive license tags issued pursuant to this 337
section shall be deposited to the credit of the special fund 338
created in Section 27-19-44.2. 339
(x) The State Treasurer shall distribute fees 340
collected under this section from the issuance of distinctive 341
license tags displaying the emblem of Florida State University as 342
follows: 343
1. Forty-four Dollars ($44.00) of each 344
additional fee collected on such distinctive license tags pursuant 345
to this section shall be distributed to the Florida State 346
University Veterans Alliance Fund. 347
2. One Dollar ($1.00) of each additional fee 348
collected on such distinctive license tags issued pursuant to this 349
section shall be deposited into the Mississippi Burn Care Fund 350
created pursuant to Section 7-9-70. 351
3. Two Dollars ($2.00) of each additional fee 352
collected on such distinctive license tags issued pursuant to this 353
section shall be deposited to the credit of the State Highway Fund 354
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to be expended solely for the repair, maintenance, construction or 355
reconstruction of highways. 356
4. One Dollar ($1.00) of each additional fee 357
collected on such distinctive license tags issued pursuant to this 358
section shall be deposited to the credit of the special fund 359
created in Section 27-19-44.2. 360
(2) A regular license tag must be properly displayed as 361
required by law until replaced by a distinctive license tag under 362
this section. The regular license tag must be surrendered to the 363
tax collector upon issuance of the distinctive license tag under 364
this section. The tax collector shall issue up to two (2) license 365
decals for each distinctive license tag issued under this section, 366
which will expire the same month and year as the regular license 367
tag. 368
(3) In the case of loss or theft of a distinctive license 369
tag issued under this section, the owner may make application and 370
affidavit for a replacement distinctive license tag as provided by 371
Section 27-19-37. The fee for a replacement distinctive license 372
tag shall be Ten Dollars ($10.00). The tax collector receiving 373
such application and affidavit shall be entitled to retain and 374
deposit into the county general fund five percent (5%) of the fee 375
for such replacement license tag and the remainder shall be 376
distributed in the same manner as funds from the sale of regular 377
distinctive license tags issued under this section. 378
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(4) In order for a distinctive license tag for a university 379
to be issued pursuant to this section, the provisions of Section 380
27-19-44(3) must be satisfied for such university license tag 381
prior to July 1, 2025. 382
SECTION 3. Section 27-19-56.24, Mississippi Code of 1972, is 383
amended as follows: 384
27-19-56.24. (1) Any owner of a motor vehicle who is a 385
resident of this state, upon payment of the road and bridge 386
privilege taxes, ad valorem taxes and registration fees as 387
prescribed by law for private carriers of passengers, pickup 388
trucks and other noncommercial motor vehicles, and upon payment of 389
an additional fee in the amount provided in subsection (3) of this 390
section, shall be issued a distinctive license tag for each motor 391
vehicle registered in his name identifying such person as a 392
supporter of Ducks Unlimited, Inc. The distinctive license tags 393
so issued shall be of such color and design as the * * * 394
department, with the advice of Ducks Unlimited, Inc., may 395
prescribe and shall consist of such letters or numbers, or both, 396
as may be necessary to distinguish each license tag. 397
(2) Application for the distinctive license tags authorized 398
by this section shall be made to the county tax collector on forms 399
prescribed by the * * * department. The application and the 400
additional fee imposed under subsection (3) of this section, less 401
Two Dollars ($2.00) to be retained by the tax collector, shall be 402
remitted to the * * * department on a monthly basis as prescribed 403
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by the * * * department. The portion of the additional fee 404
retained by the tax collector shall be deposited into the county 405
general fund. 406
(3) Beginning with any registration year commencing on or 407
after July 1, 2000, any person applying for a distinctive license 408
tag under this section shall pay an additional fee in the amount 409
of Thirty Dollars ($30.00) for each distinctive license tag 410
applied for under this section, which shall be in addition to all 411
other taxes and fees. The additional fee paid shall be for a 412
period of time to run * * * concurrently with the vehicle's 413
established license tag year. The additional fee is due and 414
payable at the time the original application is made for a 415
distinctive license tag under this section and thereafter annually 416
at the time of renewal registration as long as the owner retains 417
the distinctive license tag. If the owner does not wish to retain 418
the distinctive license tag, he must surrender it to the local 419
county tax collector. 420
(4) The * * * department shall deposit all fees into the 421
State Treasury on the day collected. At the end of each month, 422
the * * * department shall certify the total fees collected under 423
this section to the State Treasurer who shall distribute such 424
collections as follows: 425
(a) Twenty-five Dollars ($25.00) of each additional fee 426
collected on distinctive license tags issued pursuant to this 427
section shall be distributed to the Mississippi Chapter of Ducks 428
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Unlimited, Inc. If there is no Mississippi Chapter of Ducks 429
Unlimited, Inc., then such additional fees shall be deposited into 430
the * * * Motor Vehicle Ad Valorem Tax Reduction Fund created in 431
Section 27-51-105. 432
(b) One Dollar ($1.00) of each additional fee collected 433
on distinctive license tags issued pursuant to this section shall 434
be deposited into the Mississippi * * * Burn * * * Care Fund 435
created pursuant to Section 7-9-70. 436
(c) Two Dollars ($2.00) of each additional fee 437
collected on distinctive license tags issued pursuant to this 438
section shall be deposited to the credit of the State Highway Fund 439
to be expended solely for the repair, maintenance, construction or 440
reconstruction of highways. 441
(5) A regular license tag must be properly displayed as 442
required by law until replaced by a distinctive license tag under 443
this section. The regular license tag must be surrendered to the 444
tax collector upon issuance of the distinctive license tag under 445
this section. The tax collector shall issue up to two (2) license 446
decals for each distinctive license tag issued under this section, 447
which will expire the same month and year as the regular license 448
tag. 449
(6) In the case of loss or theft of a distinctive license 450
tag issued under this section, the owner may make application and 451
affidavit for a replacement distinctive license tag as provided by 452
Section 27-19-37. The fee for a replacement distinctive license 453
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tag shall be Ten Dollars ($10.00). The tax collector receiving 454
such application and affidavit shall be entitled to retain and 455
deposit into the county general fund five percent (5%) of the fee 456
for such replacement license tag and the remainder shall be 457
distributed in the same manner as funds from the sale of regular 458
distinctive license tags issued under this section. 459
SECTION 4. Section 27-19-56.137, Mississippi Code of 1972, 460
is amended as follows: 461
27-19-56.137. (1) Any owner of a motor vehicle, who is a 462
resident of this state, upon complying with the motor vehicle laws 463
relating to registration and licensing of motor vehicles, and upon 464
payment of the road and bridge privilege taxes, ad valorem taxes 465
and registration fees as prescribed by law for private carriers of 466
passengers, pickup trucks and other noncommercial motor vehicles, 467
and upon payment of an additional annual fee in the amount 468
provided in subsection (3) of this section, shall be issued a 469
special license tag for each motor vehicle registered in his name 470
identifying such person as a supporter of Rebuild the Coast.org. 471
The distinctive license tags so issued shall be of such color and 472
design as the Department of Revenue, with the advice of Rebuild 473
the Coast.org, may prescribe, and shall consist of such letters or 474
numbers, or both, as may be necessary to distinguish each license 475
tag. 476
(2) Application for the distinctive license tags authorized 477
by this section shall be made to the county tax collector on forms 478
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prescribed by the Department of Revenue. The application and the 479
additional fee imposed under subsection (3) of this section, less 480
Two Dollars ($2.00) thereof to be retained by the tax collector, 481
shall be remitted to the Department of Revenue on a monthly basis 482
as prescribed by the department. The portion of the additional 483
fee retained by the tax collector shall be deposited into the 484
county general fund. 485
(3) Beginning with any registration year commencing on or 486
after July 1, 2006, any person applying for a distinctive license 487
tag under this section shall pay an additional fee in the amount 488
of Thirty Dollars ($30.00) for each distinctive license tag 489
applied for under this section, which shall be in addition to all 490
other taxes and fees. The additional fee paid shall be for a 491
period of time to run concurrently with the vehicle's established 492
license tag year. The additional fee is due and payable at the 493
time the original application is made for a distinctive license 494
tag under this section and thereafter annually at the time of 495
renewal registration as long as the owner retains the distinctive 496
license tag. If the owner does not wish to retain the distinctive 497
license tag, he must surrender it to the local county tax 498
collector. 499
(4) The Department of Revenue shall deposit all fees into 500
the State Treasury on the day collected. At the end of each 501
month, the Department of Revenue shall certify to the State 502
Treasurer the total fees collected under this section from the 503
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issuance of the distinctive license tags issued under this 504
section. The State Treasurer shall distribute such collections as 505
follows: 506
(a) Twenty-four Dollars ($24.00) of each additional fee 507
collected on distinctive license tags issued pursuant to this 508
section shall be disbursed to Rebuild the Coast.org; however, when 509
Rebuild the Coast.org is dissolved, then Twenty-four Dollars 510
($24.00) of such additional fees shall be deposited into the * * * 511
Motor Vehicle Ad Valorem Tax Reduction Fund created in Section 512
27-51-105. 513
(b) One Dollar ($1.00) of each additional fee collected 514
on distinctive license tags issued pursuant to this section shall 515
be deposited into the Mississippi Burn Care Fund created pursuant 516
to Section 7-9-70. 517
(c) Two Dollars ($2.00) of each additional fee 518
collected on distinctive license tags issued pursuant to this 519
section shall be deposited to the credit of the State Highway Fund 520
to be expended solely for the repair, maintenance, construction or 521
reconstruction of highways. 522
(d) One Dollar ($1.00) of each additional fee collected 523
on distinctive license tags issued pursuant to this section shall 524
be deposited to the credit of the special fund created in Section 525
27-19-44.2. 526
(5) A regular license tag must be properly displayed as 527
required by law until replaced by a distinctive license tag under 528
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this section. The regular license tag must be surrendered to the 529
tax collector upon issuance of the distinctive license tag under 530
this section. The tax collector shall issue up to two (2) license 531
decals for each distinctive license tag issued under this section, 532
which will expire the same month and year as the regular license 533
tag. 534
(6) In the case of loss or theft of a distinctive license 535
tag issued under this section, the owner may make application and 536
affidavit for a replacement distinctive license tag as provided by 537
Section 27-19-37. The fee for a replacement distinctive license 538
tag shall be Ten Dollars ($10.00). The tax collector receiving 539
such application and affidavit shall be entitled to retain and 540
deposit into the county general fund five percent (5%) of the fee 541
for such replacement license tag and the remainder shall be 542
distributed proportionately in the same manner as funds from the 543
sale of regular distinctive license tags issued under this 544
section. 545
SECTION 5. Section 27-19-45, Mississippi Code of 1972, is 546
amended as follows: 547
27-19-45. (1) Owners of motor vehicles who are residents of 548
the State of Mississippi and who hold an unrevoked and unexpired 549
official amateur radio station license issued by the Federal 550
Communications Commission, upon application to the tax collector 551
in the owner's county of legal residence accompanied by proof of 552
ownership of such amateur radio station license, and upon payment 553
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of the road and bridge privilege taxes, ad valorem taxes and 554
registration fees as prescribed by law for passenger cars, pickup 555
trucks or other noncommercial motor vehicles, and upon payment of 556
an additional registration or tag fee of * * * Seventy-five Cents 557
(75¢) shall be issued a special license plate upon which, in lieu 558
of the numbers prescribed by law, shall be inscribed the official 559
amateur call letters of such applicant as assigned by the Federal 560
Communications Commission. This special license plate may be used 561
in place of the regular license tag for passenger cars, pickup 562
trucks or other noncommercial motor vehicles. * * * The 563
additional fee shall be retained by the tax collector * * * to be 564
deposited into the county general fund. * * * 565
The Governor under like terms and provisions shall be and he 566
is hereby authorized to exhibit on any passenger cars, pickup 567
trucks or other noncommercial motor vehicles used by him license 568
tag Number 1, with the county of his residence inscribed thereon. 569
The Lieutenant Governor is likewise authorized to use license 570
plate Number 2, with the county of his residence appearing 571
thereon. All former governors, under like terms and provisions, 572
are authorized to use license plate X-1, with the county of his 573
residence appearing thereon, and all former lieutenant governors, 574
under like terms and provisions, are authorized to use license 575
plate X-2, with the county of his residence appearing thereon. 576
When a passenger car, pickup truck or other noncommercial 577
motor vehicle for which a special license tag has been issued is 578
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sold or traded by the owner, the special tag may be transferred to 579
the new or other passenger car, pickup truck or other 580
noncommercial motor vehicle which is replacing the passenger car, 581
pickup truck or other noncommercial motor vehicle for which the 582
license tag was originally issued, without additional charge, upon 583
application to the county tax collector, with proof that all taxes 584
and registration fees as prescribed by law have been paid for such 585
replacement passenger car, pickup truck or other noncommercial 586
motor vehicle. 587
(2) The * * * department shall make such rules and 588
regulations as necessary to ascertain compliance with all state 589
license laws relating to use and operation of private passenger 590
cars, pickup trucks or other noncommercial motor vehicles before 591
authorizing the issuance of these tags. 592
(3) This section is supplemental to the motor vehicle 593
licensing laws of the State of Mississippi, and nothing herein 594
shall be construed as abridging or amending such laws. 595
SECTION 6. Section 27-19-47, Mississippi Code of 1972, is 596
amended as follows: 597
27-19-47. (1) Any citizen of the State of Mississippi who 598
owns a registered antique automobile may apply to the tax 599
collector in the county of his legal residence, on forms 600
prescribed by the Department of Revenue, for a special antique 601
automobile plate to be displayed on such antique automobile. 602
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Upon receipt of an application for a special antique 603
automobile plate, on a form prescribed by the department, and upon 604
payment of the fee as prescribed in subsection (2) of this 605
section, the tax collector shall issue to such applicant a special 606
antique automobile plate on a permanent basis, and it shall bear 607
no date, but shall bear the inscription "Antique Car-Mississippi" 608
and, except as otherwise provided in this subsection (1), shall be 609
valid without renewal as long as the automobile is in existence. 610
Upon request by the applicant, the special antique automobile 611
plate also may contain not more than six (6) letters of the 612
alphabet and/or six (6) numbers along with the inscription 613
"Antique Car-Mississippi." The purchaser of the special plate may 614
choose the combination of such letters and/or numbers, but no two 615
(2) motor vehicles shall have the same combination of letters 616
and/or numbers. In the event that the same combination of letters 617
and/or numbers has been chosen by two (2) or more purchasers, the 618
Department of Revenue shall assign a different number to each such 619
purchaser which shall appear on the license plate following the 620
combination of letters and/or numbers; however, this combination 621
shall not exceed six (6) letters and/or numbers. The combination 622
of letters and/or numbers written across the license plate shall 623
be sufficiently large to be easily read. No combination of 624
letters and/or numbers which comprise words or expressions that 625
are considered obscene, slandering, insulting or vulgar in 626
ordinary usage shall be permitted, with the Commissioner of 627
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Revenue having the responsibility of making this determination. 628
If, however, such license plate is issued in error or otherwise 629
and is determined by the commissioner to be obscene, slanderous, 630
insulting, vulgar or offensive, the commissioner shall notify the 631
owner that the license plate must be surrendered and that another 632
special antique automobile plate may be selected by him and issued 633
at no cost. Should the vehicle owner not desire another special 634
antique automobile plate, the fee for such plate shall be 635
refunded. In the event the owner fails to surrender the license 636
plate after receiving proper notification, the commissioner shall 637
issue an order directing that the license plate be seized by 638
agents of the Department of Revenue or any other duly authorized 639
law enforcement personnel. In addition, a person issued a special 640
antique automobile plate containing letters and/or numbers along 641
with the inscription "Antique Car-Mississippi" must renew the 642
plate every fifth year after the plate was originally issued or 643
renewed, as the case may be. This special plate shall be issued 644
for the applicant's use only for such automobile and in the event 645
of a transfer of title, the owner shall surrender the special 646
plate to the tax collector. 647
Such special antique automobile plate shall be issued in lieu 648
of, and shall have the same legal significance as, ordinary 649
registration plates. 650
(2) In lieu of the annual license tax and registration fees 651
levied under Mississippi law, a special license tax fee shall be 652
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levied on the operation of antique automobiles. The fee for a 653
license shall be * * * One Dollar and Twenty-five Cents ($1.25) 654
and, except as otherwise provided in subsection (1) of this 655
section, it shall be issued on a permanent basis without renewal. 656
There shall be no fee levied for the renewal of a special plate 657
containing letters and/or numbers along with the inscription 658
"Antique Car-Mississippi." The fee * * * shall be retained by the 659
tax collector * * * to be deposited into the county general 660
fund. * * * 661
(3) For the purposes of this section, motor vehicles 662
manufactured more than twenty-five (25) years ago shall hereafter 663
be classified as antique automobiles and shall be exempt from all 664
ad valorem taxes levied by both state, municipal, county and other 665
taxing districts. 666
(4) A person issued a special antique automobile plate under 667
this section and who has completed an active duty career with the 668
Armed Forces of the United States or is a retired member of the 669
Army National Guard, Air National Guard or the United States 670
Reserves, and is entitled to receive a distinctive license plate 671
or tag under Section 27-19-51, may, upon application, receive an 672
emblem or decal developed by the Department of Revenue identifying 673
the person with such organization. The emblem or decal shall be 674
affixed to the special antique automobile plate. 675
SECTION 7. Section 27-19-47.1, Mississippi Code of 1972, is 676
amended as follows: 677
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27-19-47.1. (1) Any citizen of the State of Mississippi who 678
owns a registered antique motorcycle may apply to the tax 679
collector in the county of his legal residence, on forms 680
prescribed by the Department of Revenue, for a special antique 681
motorcycle plate to be displayed on such antique motorcycle. 682
Upon receipt of an application for a special antique 683
motorcycle plate, on a form prescribed by the commission, and upon 684
payment of the fee as prescribed in subsection (2) of this 685
section, the tax collector shall issue to such applicant a special 686
antique motorcycle plate on a permanent basis, and it shall bear 687
no date, but shall bear the inscription "Antique 688
Motorcycle-Mississippi" and, except as otherwise provided in this 689
subsection (1), shall be valid without renewal as long as the 690
motorcycle is in existence. Upon request by the applicant, the 691
special antique motorcycle plate also may contain not more than 692
four (4) letters of the alphabet and/or four (4) numbers along 693
with the inscription "Antique Motorcycle-Mississippi." The 694
purchaser of the special plate may choose the combination of such 695
letters and/or numbers, but no two (2) motorcycles shall have the 696
same combination of letters and/or numbers. In the event that the 697
same combination of letters and/or numbers has been chosen by two 698
(2) or more purchasers, the Department of Revenue shall assign a 699
different number to each such purchaser which shall appear on the 700
license plate following the combination of letters and/or numbers; 701
however, this combination shall not exceed four (4) letters and/or 702
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numbers. The combination of letters and/or numbers written across 703
the license plate shall be sufficiently large to be easily read. 704
No combination of letters and/or numbers which comprise words or 705
expressions that are considered obscene, slandering, insulting or 706
vulgar in ordinary usage shall be permitted, with the Commissioner 707
of Revenue having the responsibility of making this determination. 708
If, however, such license plate is issued in error or otherwise 709
and is determined by the commissioner to be obscene, slanderous, 710
insulting, vulgar or offensive, the commissioner shall notify the 711
owner that the license plate must be surrendered and that another 712
special antique motorcycle plate may be selected by him and issued 713
at no cost. Should the motorcycle owner not desire another 714
special antique motorcycle plate, the fee for such plate shall be 715
refunded. In the event the owner fails to surrender the license 716
plate after receiving proper notification, the commissioner shall 717
issue an order directing that the license plate be seized by 718
agents of the Department of Revenue or any other duly authorized 719
law enforcement personnel. In addition, a person issued a special 720
antique motorcycle plate containing letters and/or numbers along 721
with the inscription "Antique * * * Motorcycle-Mississippi" must 722
renew the plate every fifth year after the plate was originally 723
issued or renewed, as the case may be. This special plate shall 724
be issued for the applicant's use only for such motorcycle and in 725
the event of a transfer of title, the owner shall surrender the 726
special plate to the tax collector. 727
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Such special antique motorcycle plate shall be issued in lieu 728
of, and shall have the same legal significance as, ordinary 729
registration plates. 730
(2) In lieu of the annual license tax and registration fees 731
levied under Mississippi law, a special license tax fee shall be 732
levied on the operation of antique motorcycles. The fee for a 733
license shall be * * * One Dollar and Twenty-five Cents ($1.25) 734
and, except as otherwise provided in subsection (1) of this 735
section, it shall be issued on a permanent basis without renewal. 736
There shall be no fee levied for the renewal of a special plate 737
containing letters and/or numbers along with the inscription 738
"Antique * * * Motorcycle-Mississippi." The fee * * * shall be 739
retained by the tax collector * * * to be deposited into the 740
county general fund. * * * 741
(3) For the purposes of this section, motorcycles 742
manufactured more than twenty-five (25) years ago shall hereafter 743
be classified as antique motorcycles and shall be exempt from all 744
ad valorem taxes levied by both state, municipal, county and other 745
taxing districts. 746
SECTION 8. Section 27-19-47.2, Mississippi Code of 1972, is 747
amended as follows: 748
27-19-47.2. (1) Any citizen of the State of Mississippi who 749
owns a registered antique pickup truck may apply to the tax 750
collector in the county of his legal residence, on forms 751
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prescribed by the Department of Revenue, for a special antique 752
pickup truck plate to be displayed on such antique pickup truck. 753
Upon receipt of an application for a special antique pickup 754
truck plate, on a form prescribed by the department, and upon 755
payment of the fee as prescribed in subsection (2) of this 756
section, the tax collector shall issue to such applicant a special 757
antique pickup truck plate on a permanent basis, and it shall bear 758
no date, but shall bear the inscription "Antique Pickup 759
Truck-Mississippi" and, except as otherwise provided in this 760
subsection (1), shall be valid without renewal as long as the 761
pickup truck is in existence. Upon request by the applicant, the 762
special antique pickup truck plate also may contain not more than 763
six (6) letters of the alphabet and/or six (6) numbers along with 764
the inscription "Antique Pickup Truck-Mississippi." The purchaser 765
of the special plate may choose the combination of such letters 766
and/or numbers, but no two (2) pickup trucks shall have the same 767
combination of letters and/or numbers. In the event that the same 768
combination of letters and/or numbers has been chosen by two (2) 769
or more purchasers, the Department of Revenue shall assign a 770
different number to each such purchaser which shall appear on the 771
license plate following the combination of letters and/or numbers; 772
however, this combination shall not exceed six (6) letters and/or 773
numbers. The combination of letters and/or numbers written across 774
the license plate shall be sufficiently large to be easily read. 775
No combination of letters and/or numbers which comprise words or 776
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expressions that are considered obscene, slandering, insulting or 777
vulgar in ordinary usage shall be permitted, with the Commissioner 778
of Revenue having the responsibility of making this determination. 779
If, however, such license plate is issued in error or otherwise 780
and is determined by the commissioner to be obscene, slanderous, 781
insulting, vulgar or offensive, the commissioner shall notify the 782
owner that the license plate must be surrendered and that another 783
special antique pickup truck plate may be selected by him and 784
issued at no cost. Should the pickup truck owner not desire 785
another special antique pickup truck plate, the fee for such plate 786
shall be refunded. In the event the owner fails to surrender the 787
license plate after receiving proper notification, the 788
commissioner shall issue an order directing that the license plate 789
be seized by agents of the Department of Revenue or any other duly 790
authorized law enforcement personnel. In addition, a person 791
issued a special antique pickup truck plate containing letters 792
and/or numbers along with the inscription "Antique Pickup 793
Truck-Mississippi" must renew the plate every fifth year after the 794
plate was originally issued or renewed, as the case may be. This 795
special plate shall be issued for the applicant's use only for 796
such pickup truck and in the event of a transfer of title, the 797
owner shall surrender the special plate to the tax collector. 798
Such special antique pickup truck plate shall be issued in 799
lieu of, and shall have the same legal significance as, ordinary 800
registration plates. 801
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(2) In lieu of the annual license tax and registration fees 802
levied under Mississippi law, a special license tax fee shall be 803
levied on the operation of antique pickup trucks. The fee for a 804
license shall be * * * One Dollar and Twenty-five Cents ($1.25) 805
and, except as otherwise provided in subsection (1) of this 806
section, it shall be issued on a permanent basis without renewal. 807
There shall be no fee levied for the renewal of a special plate 808
containing letters and/or numbers along with the inscription 809
"Antique Pickup Truck-Mississippi." The fee * * * shall be 810
retained by the tax collector * * * to be deposited into the 811
county general fund. * * * 812
(3) For the purposes of this section, pickup trucks 813
manufactured more than twenty-five (25) years ago shall hereafter 814
be classified as antique pickup trucks and shall be exempt from 815
all ad valorem taxes levied by both state, municipal, county and 816
other taxing districts. 817
(4) A person issued a special antique pickup truck plate 818
under this section and who has completed an active duty career 819
with the Armed Forces of the United States or is a retired member 820
of the Army National Guard, Air National Guard or the United 821
States Reserves, and is entitled to receive a distinctive license 822
plate or tag under Section 27-19-51, may, upon application, 823
receive an emblem or decal developed by the Department of Revenue 824
identifying the person with such organization. The emblem or 825
decal shall be affixed to the special antique pickup truck plate. 826
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SECTION 9. Section 27-19-48, Mississippi Code of 1972, is 827
amended as follows: 828
27-19-48. (1) (a) Owners of motor vehicles and 829
noncommercial trailers who are residents of this state, upon 830
complying with the laws relating to registration and licensing of 831
motor vehicles and trailers, and upon payment of the road and 832
bridge privilege taxes, ad valorem taxes and registration fees as 833
prescribed by law for private carriers of passengers, pickup 834
trucks, other noncommercial motor vehicles and trailers, and upon 835
payment of an additional fee in the amount provided in subsection 836
(4)(a) of this section, shall be issued a personalized license tag 837
of the same color as regular license tags to consist of the name 838
of the county and not more than seven (7) letters of the alphabet 839
or seven (7) numbers in lieu of the license tag numbering system 840
prescribed by law. The purchaser of the personalized license tag 841
may choose the combination of such letters or numbers, but no two 842
(2) motor vehicles or trailers shall have the same combination of 843
letters or numbers. In the event that the same combination of 844
letters has been chosen by two (2) or more purchasers, the 845
Department of Revenue shall assign a different number to each such 846
purchaser which shall appear on the license tag following the 847
combination of letters; however, this combination shall not exceed 848
seven (7) letters and/or numbers. The combination of letters 849
and/or numbers written across the license tag shall be 850
sufficiently large to be easily read but shall not be less than 851
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three (3) inches in height. No combination of letters or numbers 852
which comprise words or expressions that are considered obscene, 853
slandering, insulting or vulgar in ordinary usage shall be 854
permitted, with the Commissioner of Revenue having the 855
responsibility of making this determination. If, however, such 856
license plate is issued in error or otherwise and is determined by 857
the commissioner to be obscene, slanderous, insulting, vulgar or 858
offensive, the commissioner shall notify the owner that the 859
license plate must be surrendered and that another personalized 860
license plate may be selected by him and issued at no cost. 861
(b) As an alternative to the personalized license tag 862
being of the same color as regular license tags, an owner of a 863
motor vehicle or noncommercial trailer may choose a personalized 864
tag with a black background and a white pinstripe border. 865
"Mississippi" shall be printed at the top, and the name of the 866
county shall be printed at the bottom. The application and the 867
additional fee, less Two Dollars ($2.00) to be retained by the tax 868
collector, shall be remitted to the Department of Revenue within 869
seven (7) days of the date the application is made. In all other 870
respects, and except for the amount and distribution of the 871
additional fee in subsection (4) of this section, tags issued 872
under this paragraph (b) shall follow the guidelines for tags 873
issued under paragraph (a) of this subsection. 874
(c) Should the vehicle or trailer owner not desire 875
another personalized license plate, the fee for such plate shall 876
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be refunded. In the event the owner fails to surrender the 877
license plate after receiving proper notification, the 878
commissioner shall issue an order directing that the license plate 879
be seized by agents of the Department of Revenue or any other duly 880
authorized law enforcement personnel. 881
(2) For the purposes of this section the terms "motor 882
vehicle" and "vehicle" include motorcycles. 883
(3) Application for the personalized license tags shall be 884
made to the county tax collector on forms prescribed by the 885
Department of Revenue. The application form shall contain space 886
for the applicant to make five (5) different choices for the 887
combination of the letters and numbers in the order in which the 888
combination is desired by the applicant. The application and the 889
additional fee, less five percent (5%) thereof to be retained by 890
the tax collector, shall be remitted to the Department of Revenue 891
within seven (7) days of the date the application is made. The 892
portion of the additional fee retained by the tax collector shall 893
be deposited into the county general fund. 894
(4) (a) Beginning with any registration year commencing on 895
or after November 1, 1986, any person applying for a personalized 896
license tag shall pay an additional fee which shall be in addition 897
to all other taxes and fees. The additional fee paid shall be for 898
a period of time to run concurrently with the vehicle's or 899
trailer's established license tag year. The additional fee 900
of * * * Thirteen Dollars and Seventy-five Cents ($13.75) or, for 901
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alternative tags issued under subsection (1)(b) of this section, 902
Fifty Dollars ($50.00) is due and payable at the time the original 903
application is made for a personalized tag and thereafter annually 904
at the time of renewal registration as long as the owner retains 905
the personalized tag. If the owner does not wish to retain the 906
personalized tag, he must surrender it to the local county tax 907
collector. The additional fee due at the time of renewal 908
registration shall be collected by the county tax collector and 909
remitted to the Department of Revenue on a monthly basis as 910
prescribed by the department. 911
(b) The Department of Revenue shall deposit all taxes 912
and fees into the State Treasury on the day collected. At the end 913
of each month, the Department of Revenue shall certify the total 914
fees collected under this section to the State Treasurer who shall 915
distribute the fees as follows: 916
(i) For tags issued under subsection (1)(a) of 917
this section, * * * each such additional fee shall be deposited to 918
the credit of the State Highway Fund to be expended solely for the 919
repair, maintenance, construction or reconstruction of highways. 920
(ii) For alternative tags issued under subsection 921
(1)(b) of this section, Thirty-six Dollars and Twenty-five Cents 922
($36.25) of each additional fee shall be deposited to the credit 923
of the Law Enforcement Officers and Fire Fighters Death Benefits 924
Trust Fund established in Section 45-2-1, and the remainder of 925
each such additional fee shall be deposited to the credit of the 926
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State Highway Fund to be expended solely for the repair, 927
maintenance, construction or reconstruction of highways. 928
(5) A regular license tag must be properly displayed as 929
required by law until replaced by a personalized license tag; and 930
the regular license tag must be surrendered to the tax collector 931
upon issuance of the personalized license tag. The tax collector 932
shall issue up to two (2) license decals for the personalized 933
license tag, which will expire the same month and year as the 934
original license tag. 935
(6) The applicant shall receive a refund of the fee paid for 936
a personalized license tag if the personalized license tag is not 937
issued to him because the combination of letters and numbers 938
requested to be placed thereon is not available for any reason. 939
(7) In the case of loss or theft of a personalized license 940
tag, the owner may make application and affidavit for a 941
replacement license tag as provided by Section 27-19-37. The fee 942
for a replacement personalized license tag shall be Ten Dollars 943
($10.00). The tax collector receiving such application and 944
affidavit shall be entitled to retain and deposit into the county 945
general fund five percent (5%) of the fee for such replacement 946
license tag and the remainder shall be distributed in the same 947
manner as funds from the sale of regular license tags. 948
(8) The owner of a personalized license tag may make 949
application for a duplicate of such tag. The fee for such 950
duplicate personalized license tag shall be Ten Dollars ($10.00). 951
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The tax collector receiving the application shall be entitled to 952
retain and deposit into the county general fund five percent (5%) 953
of the fee for such duplicate personalized license tag and the 954
remainder shall be distributed in the same manner as funds from 955
the sale of regular license tags. A duplicate personalized 956
license tag may not be fastened to the rear of a vehicle or 957
trailer and may not be utilized as a replacement for any 958
personalized license tag issued pursuant to this section. Month 959
decals and year decals shall not be issued for duplicate 960
personalized license tags and month decals and year decals shall 961
not be attached to duplicate personalized license tags. 962
SECTION 10. Section 27-19-56.1, Mississippi Code of 1972, is 963
amended as follows: 964
27-19-56.1. (1) Any owner of a motor vehicle who is a 965
firefighter, including a career firefighter, a volunteer 966
firefighter or an industrial firefighter, employed by or in the 967
service of any municipality, county, fire district, state agency 968
or industry in the state who is a resident of this state, or who 969
is a retired firefighter who is a resident of this state, upon 970
payment of the road and bridge privilege taxes, ad valorem taxes 971
and registration fees as prescribed by law for private carriers of 972
passengers, pickup trucks and other noncommercial motor vehicles, 973
and upon payment of an additional fee in the amount provided in 974
subsection (3) of this section, shall be issued a distinctive 975
license tag for each motor vehicle registered in his name 976
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identifying such person as a firefighter or retired firefighter. 977
The distinctive license tags so issued shall be of such color and 978
design as may be agreed upon by the Executive Committee of the 979
Mississippi Fire Fighters Association and the Department of 980
Revenue, shall consist of such letters or numbers, or both, as may 981
be necessary to distinguish each license tag and may, in the 982
discretion of the Department of Revenue, display the county name. 983
(2) Application for the distinctive license tags authorized 984
by this section shall be made to the county tax collector on forms 985
prescribed by the Department of Revenue. Applicants for such 986
distinctive license tags (a) shall present to the issuing official 987
proof of their employment or service as a firefighter by 988
presentation of the applicant's official firefighter 989
identification card or a signed and notarized affidavit from the 990
governing authority or chief executive officer of the 991
municipality, county, fire district, agency or industry by or for 992
whom the applicant is employed or serves as a firefighter; or (b) 993
shall present proof that they are a retired firefighter by 994
presentation of a signed and notarized affidavit from the 995
governing authority or chief executive officer of the 996
municipality, county, fire district, agency or industry from whom 997
the firefighter retired. The application and the additional fee 998
imposed under subsection (3) of this section, less three percent 999
(3%) thereof to be retained by the tax collector, shall be 1000
remitted to the Department of Revenue on a monthly basis as 1001
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prescribed by the department. The portion of the additional fee 1002
retained by the tax collector shall be deposited into the county 1003
general fund. 1004
(3) Beginning with any registration year commencing on or 1005
after July 1, 1992, any person applying for a distinctive license 1006
tag under this section shall pay an additional fee in the amount 1007
of * * * Forty-three Dollars ($43.00) for each distinctive license 1008
tag applied for under this section which shall be in addition to 1009
all other taxes and fees. The additional fee paid shall be for a 1010
period of time to run concurrently with the vehicle's established 1011
license tag year. The additional fee is due and payable at the 1012
time the original application is made for a distinctive license 1013
tag under this section and thereafter annually at the time of 1014
renewal registration as long as the owner retains the distinctive 1015
license tag. If the owner does not wish to retain the distinctive 1016
license tag, or if the owner resigns from or otherwise vacates his 1017
employment or service as a firefighter, he must surrender it to 1018
the local county tax collector. 1019
(4) The Department of Revenue shall deposit all fees into 1020
the State Treasury on the day collected. At the end of each 1021
month, the Department of Revenue shall certify to the State 1022
Treasurer the total fees collected under this section from the 1023
issuance of distinctive license tags. * * * Such additional fees 1024
collected shall be distributed by the State Treasurer to the 1025
Mississippi Fire Fighters Association. 1026
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(5) A regular license tag must be properly displayed as 1027
required by law until replaced by a distinctive license tag under 1028
this section. The regular license tag must be surrendered to the 1029
tax collector upon issuance of the distinctive license tag under 1030
this section. The tax collector shall issue up to two (2) license 1031
decals for each distinctive license tag issued under this section, 1032
which will expire the same month and year as the regular license 1033
tag. 1034
(6) In the case of loss or theft of a distinctive license 1035
tag issued under this section, the owner may make application and 1036
affidavit for a replacement distinctive license tag as provided by 1037
Section 27-19-37, Mississippi Code of 1972. The fee for a 1038
replacement distinctive license tag shall be Ten Dollars ($10.00). 1039
The tax collector receiving such application and affidavit shall 1040
be entitled to retain and deposit into the county general fund 1041
five percent (5%) of the fee for such replacement license tag and 1042
the remainder shall be distributed in the same manner as funds 1043
from the sale of regular distinctive license tags issued under 1044
this section. 1045
(7) In lieu of the distinctive license tag authorized under 1046
subsections (1) through (6) of this section, any person who 1047
presents proof of his employment or service as a firefighter in 1048
the manner provided in subsection (2) of this section, may be 1049
issued a distinctive license tag decal for each motor vehicle 1050
registered in his name identifying such person as a firefighter. 1051
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The distinctive license tag decal shall be of such size, color and 1052
design as may be agreed upon by the Executive Committee of the 1053
Mississippi Fire Fighters Association and the department * * *; 1054
however, the department * * * shall have final approval of the 1055
size, color and design. The distinctive license tag decals shall 1056
be prepared and sold at Two Dollars ($2.00) each through the 1057
Mississippi State Fire * * * Academy. 1058
SECTION 11. Section 27-19-56.2, Mississippi Code of 1972, is 1059
amended as follows: 1060
27-19-56.2. (1) Any owner of a motor vehicle who is a duly 1061
sworn law enforcement officer employed by or in the service of the 1062
state, a county, a municipality or other political subdivision of 1063
the state, or who is a retired law enforcement officer who is a 1064
resident of this state, upon payment of the road and bridge 1065
privilege taxes, ad valorem taxes and registration fees as 1066
prescribed by law for private carriers of passengers, pickup 1067
trucks and other noncommercial motor vehicles, and upon payment of 1068
an additional fee in the amount provided in subsection (3) of this 1069
section, shall be issued a distinctive license tag for each motor 1070
vehicle registered in his name identifying such person as a law 1071
enforcement officer or retired law enforcement officer. The 1072
distinctive license tags so issued shall be of such color and 1073
design as may be agreed upon by the Executive Committee of the 1074
Mississippi Law Enforcement * * * Officers' Association, the 1075
Legislative Committee of the Mississippi * * * Sheriffs' 1076
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Association, the Executive Board of the * * * Mississippi 1077
Association of Chiefs of Police and the * * * department. 1078
The * * * department shall have final approval of the color and 1079
design. Each such distinctive license tag shall consist of such 1080
letters or numbers, or both, as may be necessary to distinguish 1081
each license tag and may, in the discretion of the * * * 1082
department, display the county name. 1083
(2) Application for the distinctive license tags authorized 1084
by this section shall be made to the county tax collector on forms 1085
prescribed by the * * * department. Applicants for such 1086
distinctive license tags (a) shall present to the issuing official 1087
proof of their employment or service as a law enforcement officer 1088
by presentation of the applicant's official law enforcement 1089
officer's identification card or a signed and notarized affidavit 1090
from the governing authority or chief executive officer of the 1091
agency, county, municipality or political subdivision by or for 1092
whom the applicant is employed or serves as a law enforcement 1093
officer, or (b) shall present proof that they are a retired law 1094
enforcement officer by presentation of a signed and notarized 1095
affidavit from the governing authority or chief executive officer 1096
of the agency, county, municipality or political subdivision from 1097
whom the law enforcement officer retired. The application and the 1098
additional fee imposed under subsection (3) of this section, less 1099
three percent (3%) thereof to be retained by the tax collector, 1100
shall be remitted to the * * * department on a monthly basis as 1101
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prescribed by the commission. The portion of the additional fee 1102
retained by the tax collector shall be deposited into the county 1103
general fund. 1104
(3) Beginning with any registration year commencing on or 1105
after July 1, 1992, any person applying for a distinctive license 1106
tag under this section shall pay an additional fee in the amount 1107
of * * * Forty-three Dollars ($43.00) for each distinctive license 1108
tag applied for under this section which shall be in addition to 1109
all other taxes and fees. The additional fee paid shall be for a 1110
period of time to run concurrent with the vehicle's established 1111
license tag year. The additional fee is due and payable at the 1112
time the original application is made for a distinctive license 1113
tag under this section and thereafter annually at the time of 1114
renewal registration as long as the owner retains the distinctive 1115
license tag. If the owner does not wish to retain the distinctive 1116
license tag, or if the owner retires or resigns from or otherwise 1117
vacates his employment or service as a law enforcement officer, he 1118
must surrender it to the local county tax collector. 1119
(4) The * * * department shall deposit all fees into the 1120
State Treasury on the day collected. At the end of each month, 1121
the * * * department shall certify to the State Treasurer the 1122
total fees collected under this section from the issuance of 1123
distinctive license tags. * * * Such additional fees collected 1124
shall be distributed by the State Treasurer to the credit of the 1125
special fund created in Section 7-9-70. 1126
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(5) A regular license tag must be properly displayed as 1127
required by law until replaced by a distinctive license tag under 1128
this section. The regular license tag must be surrendered to the 1129
tax collector upon issuance of the distinctive license tag under 1130
this section. The tax collector shall issue up to two (2) license 1131
decals for each distinctive license tag issued under this section, 1132
which will expire the same month and year as the regular license 1133
tag. 1134
(6) In the case of loss or theft of a distinctive license 1135
tag issued under this section, the owner may make application and 1136
affidavit for a replacement distinctive license tag as provided by 1137
Section 27-19-37, Mississippi Code of 1972. The fee for a 1138
replacement distinctive license tag shall be Ten Dollars ($10.00). 1139
The tax collector receiving such application and affidavit shall 1140
be entitled to retain and deposit into the county general fund 1141
five percent (5%) of the fee for such replacement license tag and 1142
the remainder shall be distributed in the same manner as funds 1143
from the sale of regular distinctive license tags issued under 1144
this section. 1145
SECTION 12. Section 27-19-56.3, Mississippi Code of 1972, is 1146
amended as follows: 1147
27-19-56.3. (1) (a) Any owner of a motor vehicle who is an 1148
elected member of the Mississippi House of Representatives or 1149
Mississippi Senate, upon complying with the motor vehicle laws 1150
relating to registration and licensing of motor vehicles, upon 1151
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payment of the road and bridge privilege taxes, ad valorem taxes 1152
and registration fees as prescribed by law for private carriers of 1153
passengers, pickup trucks and other noncommercial motor vehicles, 1154
and upon payment of an additional fee in the amount provided in 1155
subsection (3) of this section, shall be issued a distinctive 1156
license tag for each motor vehicle registered in his name. Each 1157
distinctive license tag issued under this section shall have 1158
displayed thereon the Great Seal of the State of Mississippi and 1159
the word "HOUSE" or "SENATE," as appropriate, and, in addition 1160
thereto, such numbers or letters, or both, as may be necessary to 1161
distinguish each license tag. The * * * department shall 1162
determine the color and design of each distinctive license tag 1163
issued under this section and whether or not a county name shall 1164
be required to be displayed on the tag. 1165
(b) Any owner of a motor vehicle who served at least 1166
two (2) complete four (4) year terms as an elected member of the 1167
Mississippi House of Representatives or Mississippi Senate, and 1168
who is receiving retirement compensation under the Public 1169
Employees' Retirement System created under Section 25-11-101, 1170
and/or the Supplemental Legislative Retirement Plan created under 1171
Section 25-11-301, upon complying with the motor vehicle laws 1172
relating to registration and licensing of motor vehicles, upon 1173
payment of the road and bridge privilege taxes, ad valorem taxes 1174
and registration fees as prescribed by law for private carriers of 1175
passengers, pickup trucks and other noncommercial motor vehicles, 1176
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and upon payment of an additional fee in the amount provided in 1177
subsection (3) of this section, shall be issued a distinctive 1178
license tag for each motor vehicle registered in his name. Each 1179
distinctive license tag issued under this section shall have 1180
displayed thereon the Great Seal of the State of Mississippi and 1181
the words "RETIRED HOUSE" or "RETIRED SENATE," as appropriate, 1182
and, in addition thereto, such numbers or letters, or both, as may 1183
be necessary to distinguish each license tag. The * * * 1184
department shall determine the color and design of each 1185
distinctive license tag issued under this section and whether or 1186
not a county name shall be required to be displayed on the tag. 1187
(2) Application for the distinctive license tags authorized 1188
by this section shall be made to the county tax collector on forms 1189
prescribed by the * * * department. The application and the 1190
additional fee imposed under subsection (3) of this section, less 1191
three percent (3%) thereof to be retained by the tax collector, 1192
shall be remitted to the * * * department on a monthly basis as 1193
prescribed by the commission. The portion of the additional fee 1194
retained by the tax collector shall be deposited into the county 1195
general fund. 1196
(3) Any person applying for a distinctive license tag under 1197
this section shall pay an additional fee in the amount of * * * 1198
Forty-three Dollars ($43.00) for each distinctive license tag 1199
applied for under this section which shall be in addition to all 1200
other taxes and fees. The additional fee paid shall be for a 1201
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period of time to run concurrent with the vehicle's established 1202
license tag year. The additional fee is due and payable at the 1203
time the original application is made for a distinctive license 1204
tag under this section and thereafter annually at the time of 1205
renewal registration as long as the owner retains the distinctive 1206
license tag. If the owner does not wish to retain the distinctive 1207
license tag, or if the owner retires or resigns from or otherwise 1208
vacates his membership in the Legislature, he must surrender the 1209
tag to the local county tax collector. 1210
(4) The * * * department shall deposit all fees collected 1211
under this section into the State Treasury on the day collected. 1212
At the end of each month, the * * * department shall certify to 1213
the State Treasurer the total fees collected under this section 1214
from the issuance of distinctive license tags. The State 1215
Treasurer shall distribute * * * the additional fees collected for 1216
each such distinctive license tag issued under this section * * * 1217
to the credit of the special fund created in Section 7-9-70. 1218
(5) A regular license tag must be properly displayed as 1219
required by law until replaced by a distinctive license tag under 1220
this section. The regular license tag must be surrendered to the 1221
tax collector upon issuance of the distinctive license tag under 1222
this section. The tax collector shall issue up to two (2) license 1223
decals for each distinctive license tag issued under this section, 1224
which will expire the same month and year as the regular license 1225
tag. 1226
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(6) In the case of loss or theft of a distinctive license 1227
tag issued under this section, the owner may make application and 1228
affidavit for a replacement distinctive license tag as provided by 1229
Section 27-19-37. The fee for a replacement distinctive license 1230
tag shall be Ten Dollars ($10.00). The tax collector receiving 1231
such application and affidavit shall be entitled to retain and 1232
deposit into the county general fund five percent (5%) of the fee 1233
for such replacement license tag and the remainder shall be 1234
distributed in the same manner as funds from the sale of regular 1235
distinctive license tags issued under this section. 1236
(7) (a) In addition to any other provisions of this 1237
section, any person eligible for a distinctive license tag under 1238
this section may, regardless of whether the person obtains such a 1239
license tag, obtain a replica tag of the distinctive license tag 1240
authorized in this section. A replica tag may not be displayed on 1241
any motor vehicle and may not be used for any motor vehicle 1242
license tag purpose. A person may obtain a replica tag from the 1243
Department of Revenue and the additional fee for the tag shall be 1244
the cost of the replica tag and any applicable shipping or 1245
delivery charge or other related charge incurred by the 1246
department. 1247
(b) In addition to any other provisions of this 1248
section, any owner of a motor vehicle who served at least six (6) 1249
years as an elected member of the Mississippi House of 1250
Representatives or Mississippi Senate may obtain a replica tag of 1251
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the distinctive license tag authorized in subsection (1)(a) of 1252
this section for which the person would be eligible to obtain if 1253
the person were serving as an elected member of the Mississippi 1254
House of Representatives or Mississippi Senate. A replica tag may 1255
not be displayed on any motor vehicle and may not be used for any 1256
motor vehicle license tag purpose. A person may obtain a replica 1257
tag from the Department of Revenue and the additional fee for the 1258
tag shall be the cost of the replica tag and any applicable 1259
shipping or delivery charge or other related charge incurred by 1260
the department. 1261
SECTION 13. Section 27-19-56.5, Mississippi Code of 1972, is 1262
amended as follows: 1263
27-19-56.5. (1) (a) In recognition of the patriotic 1264
service rendered by Mississippians who survived the attack on 1265
Pearl Harbor and by Mississippians who are recipients of the 1266
Purple Heart Medal, any such person is privileged to obtain two 1267
(2) distinctive motor vehicle license plates or tags identifying 1268
such person as a Pearl Harbor survivor or not more than five (5) 1269
distinctive motor vehicle license plates or tags and one (1) 1270
distinctive motorcycle license plate or tag identifying such 1271
person as a Purple Heart Medal recipient. 1272
(b) A person who is privileged to obtain a distinctive 1273
motor vehicle license plate or tag identifying such person as a 1274
Purple Heart Medal recipient and who is eligible to obtain a 1275
special license plate under Section 27-19-56, is privileged to 1276
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obtain one (1) distinctive motor vehicle license plate or tag 1277
bearing the International Symbol of Access adopted by 1278
Rehabilitation International in 1969 at its Eleventh World 1279
Congress on Rehabilitation of the disabled and identifying such 1280
person as a Purple Heart Medal recipient. 1281
(c) Except as otherwise provided in paragraph (b) of 1282
this subsection, the distinctive plates or tags shall be of a 1283
color and design designated by the Department of Revenue. 1284
(2) (a) The distinctive license plates shall be prepared by 1285
the Department of Revenue and shall be issued through the tax 1286
collectors of the counties in the same manner as are other motor 1287
vehicle license plates or tags. 1288
* * * 1289
( * * *b) The first distinctive tag issued to Purple 1290
Heart Medal recipients under the provisions of this section shall 1291
be exempt from ad valorem taxes, privilege taxes and all other 1292
taxes and fees. There shall be no exemption from ad valorem 1293
taxes, privilege taxes or other taxes and fees for the issuance of 1294
an additional distinctive tag to Purple Heart Medal recipients. 1295
However, the surviving spouse of a deceased person who was issued 1296
a Purple Heart Medal distinctive license plate or tag under this 1297
section shall be entitled to apply for or retain one (1) such 1298
license tag and may continue annually to renew registration for 1299
such distinctive license plate or tag for as long as the spouse 1300
remains unmarried. At the time of application or renewal 1301
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registration, a surviving spouse who desires to retain such 1302
distinctive plate or tag shall file with the county tax collector 1303
a sworn statement that the spouse is unmarried, and any such 1304
vehicle when so registered shall be exempt from ad valorem taxes, 1305
privilege taxes and all other taxes and fees. 1306
* * * 1307
( * * *c) An applicant for a distinctive tag under this 1308
section shall present to the issuing official either: 1309
(i) Written proof that the applicant is an 1310
honorably discharged former member of one (1) of the Armed Forces 1311
of the United States and, while serving in the Armed Forces of the 1312
United States, was present during the attack on the Island of 1313
Oahu, Territory of Hawaii, on December 7, 1941, between the hours 1314
of 7:55 a.m. and 9:45 a.m., Hawaii time; or 1315
(ii) Written proof that the applicant is a Purple 1316
Heart Medal recipient; however, if the person is applying for a 1317
distinctive tag pursuant to subsection (1)(b) of this section, the 1318
applicant shall also meet the requirements of Section 27-19-56. 1319
( * * *d) The distinctive license plates or tags so 1320
issued shall be used only upon a personally or jointly owned 1321
private passenger vehicle (to include station wagons, recreational 1322
motor vehicles and pickup trucks) or motorcycle registered in the 1323
name, or jointly in the name, of the person making application 1324
therefor, and when issued to such person shall be used upon the 1325
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vehicle for which issued in lieu of the standard license plate or 1326
license tag normally issued for such vehicle. 1327
(3) The distinctive license plates shall not be transferable 1328
between motor vehicle owners; and in the event the owner of a 1329
vehicle bearing a distinctive plate shall sell, trade, exchange or 1330
otherwise dispose of the vehicle, such plate shall be retained by 1331
such owner and returned to the tax collector. 1332
(4) A vehicle that displays a distinctive license plate 1333
issued under this section may park free of charge in any state 1334
parking space or state parking facility when the person to whom 1335
the license plate was issued is operating or occupying the 1336
vehicle. 1337
(5) Any person evading or violating any of the provisions of 1338
this section, or attempting to secure benefits under this section 1339
to which he or she is not entitled, shall be guilty of a 1340
misdemeanor and, upon conviction, shall be fined not less than One 1341
Thousand Dollars ($1,000.00) or imprisoned in the county jail for 1342
not less than six (6) months, or both. 1343
SECTION 14. Section 27-19-56.6, Mississippi Code of 1972, is 1344
amended as follows: 1345
27-19-56.6. (1) The owner of any street rod may apply to 1346
the tax collector in the county of his legal residence on an 1347
application prescribed therefor by the * * * department, for a 1348
special street rod license plate to be displayed on his street 1349
rod. 1350
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Upon receipt of an application for a street rod license 1351
plate, and upon payment of the fee as prescribed in this section, 1352
the tax collector shall issue to the applicant such special plate 1353
on a permanent basis, and it shall bear no date but shall bear the 1354
inscription "Street Rod-Mississippi" and shall be valid without 1355
renewal as long as the automobile is in existence. This special 1356
plate shall be issued for the applicant's use only, and in the 1357
event of a transfer of title, the owner shall surrender the 1358
special plate to the tax collector. 1359
Such special plates shall be issued in lieu of, and shall 1360
have the same legal significance as, ordinary registration plates. 1361
In lieu of the annual license tax and registration fees, a 1362
special license tax fee shall be levied on the operation of street 1363
rods. The fee for a license shall be * * * Two Dollars and Fifty 1364
Cents ($2.50), and it shall be issued on a permanent basis without 1365
renewal. The fee * * * shall be retained by the tax 1366
collector * * * to be deposited into the county general 1367
fund. * * * 1368
(2) For the purpose of this section, "street rod" shall mean 1369
any modified antique automobile or truck produced by an American 1370
manufacturer in 1948 or earlier which has undergone some type of 1371
modernizing, including modernization of the engine, transmission, 1372
drivetrain, interior refinements and any other modifications the 1373
builder desires, which vehicle is to be driven under its own power 1374
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and is to be used as a safe, nonracing vehicle for family 1375
enjoyment. 1376
SECTION 15. Section 27-19-56.11, Mississippi Code of 1972, 1377
is amended as follows: 1378
27-19-56.11. (1) Any resident of the State of Mississippi 1379
who is the owner of an antique automobile, as defined in Section 1380
27-19-47, or a street rod, as defined in Section 27-19-56.6, upon 1381
payment of the fee provided for in subsection (2) of this section, 1382
may apply through the office of the tax collector in the county of 1383
his legal residence, on forms prescribed by the * * * department, 1384
for permission to display on the vehicle an authentic historical 1385
license plate of the same year of issuance as the model year of 1386
the antique automobile or street rod. The license plate shall be 1387
furnished by the applicant and presented for authentication to 1388
the * * * department by the county tax collector. A regular 1389
license plate or a distinctive license plate authorized by law 1390
must be displayed on the vehicle until replaced by the historical 1391
license plate. 1392
(2) In lieu of the annual payment of road and bridge 1393
privilege taxes, ad valorem taxes and registration fees as 1394
prescribed by law, each person who applies for permission to 1395
display an historical license plate under this section, shall pay 1396
a one-time, nonrefundable special license tax fee of * * * One 1397
Dollar and Twenty-five Cents ($1.25) to the county tax collector. 1398
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The fee * * * shall be retained by the county tax collector * * * 1399
to be deposited in the county general fund * * *. 1400
(3) Upon receipt of an application and an historical license 1401
plate under this section, the * * * department shall examine the 1402
historical license plate to determine its authenticity, its 1403
condition and its original year of issue. If the commission 1404
determines that the license plate is an authentic historical 1405
license plate of the same year of issuance as the model year of 1406
the antique automobile or street rod for which permission to 1407
display the license plate is applied and that the license plate is 1408
in satisfactory original condition or has been refurbished to a 1409
satisfactory condition, then it shall return the license plate to 1410
the tax collector with its approval. If the commission determines 1411
that the license plate is not in satisfactory original condition 1412
or has not been refurbished to a satisfactory condition, then it 1413
shall return the license plate to the tax collector with its 1414
disapproval. The county tax collector shall notify the applicant 1415
whether or not permission to display the license plate has been 1416
given by the * * * department and, in either case, shall return 1417
the license plate to the applicant. 1418
(4) An historical license plate that has been approved for 1419
display on an antique automobile or street rod under the 1420
provisions of this section, is not transferable between motor 1421
vehicle owners and may not be displayed on other motor vehicles 1422
owned by the same person. If a person to whom permission has been 1423
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granted to display an historical license plate no longer wishes to 1424
display the license plate on the vehicle for which permission was 1425
granted, or if such person sells, trades, exchanges or otherwise 1426
disposes of the vehicle, he must remove the license plate from 1427
such vehicle. 1428
SECTION 16. Section 27-19-56.13, Mississippi Code of 1972, 1429
is amended as follows: 1430
27-19-56.13. In recognition of the patriotic service 1431
rendered by Mississippians who are recipients of the Distinguished 1432
Flying Cross and the Air Medal, any such person is privileged to 1433
obtain one (1) distinctive motor vehicle license plate or tag 1434
identifying him as recipient of the Distinguished Flying Cross or 1435
the Air Medal. The distinctive plates or tags shall be of a color 1436
and design designated by the * * * department. 1437
The distinctive license plates shall be prepared by the * * * 1438
department and shall be issued through the tax collectors of the 1439
counties in the same manner as are other motor vehicle license 1440
plates or tags. * * * An applicant for such distinctive plates 1441
shall present to the issuing official written proof that the 1442
applicant is a recipient of the Distinguished Flying Cross or the 1443
Air Medal. The distinctive license plates or tags so issued shall 1444
be used only upon a personally or jointly owned private passenger 1445
vehicle (to include station wagons, recreational motor vehicles 1446
and pickup trucks) registered in the name, or jointly in the name, 1447
of the person making application therefor, and when issued to such 1448
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person shall be used upon the vehicle for which issued in lieu of 1449
the standard license plate or license tag normally issued for such 1450
vehicle. 1451
The distinctive license plates shall not be transferable 1452
between motor vehicle owners; and in the event the owner of a 1453
vehicle bearing a distinctive plate shall sell, trade, exchange or 1454
otherwise dispose of the vehicle, such plate shall be retained by 1455
such owner and returned to the tax collector. 1456
SECTION 17. Section 27-19-56.467, Mississippi Code of 1972, 1457
is amended as follows: 1458
27-19-56.467. (1) Any resident of the State of Mississippi 1459
who is the owner of an antique motorcycle, as defined in Section 1460
27-19-47.1, upon payment of the fee provided for in subsection (2) 1461
of this section, may apply through the office of the tax collector 1462
in the county of his legal residence, on forms prescribed by the 1463
Department of Revenue, for permission to display on the motorcycle 1464
an authentic historical license plate of the same year of issuance 1465
as the model year of the antique motorcycle. The license plate 1466
shall be furnished by the applicant and presented for 1467
authentication to the Department of Revenue by the county tax 1468
collector. A regular license plate or a distinctive license plate 1469
authorized by law must be displayed on the motorcycle until 1470
replaced by the historical license plate. 1471
(2) In lieu of the annual payment of road and bridge 1472
privilege taxes, ad valorem taxes and registration fees as 1473
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prescribed by law, each person who applies for permission to 1474
display a historical license plate under this section, shall pay a 1475
one-time, nonrefundable special license tax fee of * * * One 1476
Dollar and Twenty-five Cents ($1.25) to the county tax collector. 1477
The fee * * * shall be retained by the county tax collector * * * 1478
to be deposited in the county general fund * * *. 1479
(3) Upon receipt of an application and a historical license 1480
plate under this section, the Department of Revenue shall examine 1481
the historical license plate to determine its authenticity, its 1482
condition and its original year of issue. If the department 1483
determines that the license plate is an authentic historical 1484
license plate of the same year of issuance as the model year of 1485
the antique motorcycle for which permission to display the license 1486
plate is applied and that the license plate is in satisfactory 1487
original condition or has been refurbished to a satisfactory 1488
condition, then it shall return the license plate to the tax 1489
collector with its approval. If the department determines that 1490
the license plate is not in satisfactory original condition or has 1491
not been refurbished to a satisfactory condition, then it shall 1492
return the license plate to the tax collector with its 1493
disapproval. The county tax collector shall notify the applicant 1494
whether or not permission to display the license plate has been 1495
given by the Department of Revenue and, in either case, shall 1496
return the license plate to the applicant. 1497
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(4) A historical license plate that has been approved for 1498
display on an antique motorcycle under the provisions of this 1499
section, is not transferable between motorcycle owners and may not 1500
4e displayed on other motorcycles owned by the same person. If a 1501
person to whom permission has been granted to display a historical 1502
license plate no longer wishes to display the license plate on the 1503
motorcycle for which permission was granted, or if such person 1504
sells, trades, exchanges or otherwise disposes of the motorcycle, 1505
he must remove the license plate from such motorcycle. 1506
SECTION 18. Section 27-19-179, Mississippi Code of 1972, is 1507
amended as follows: 1508
27-19-179. (1) There is created in the State Treasury a 1509
special fund to be designated as the "Department of Revenue 1510
License Tag Acquisition Fund." The special fund shall consist of 1511
monies deposited therein under Sections 27-19-99 and 27-19-155 and 1512
monies from any other source designated for deposit into the fund. 1513
Any interest earned or investment earnings on amounts in the fund 1514
shall be deposited to the credit of the fund. At the end of 1515
fiscal years 2022 * * * through 2025, all unexpended amounts 1516
remaining in the fund above the sum of Five Hundred Thousand 1517
Dollars ($500,000.00) shall lapse into the State General Fund. At 1518
the end of fiscal year 2026 and each fiscal year thereafter, all 1519
unexpended amounts remaining in the fund above the sum of Five 1520
Hundred Thousand Dollars ($500,000.00) shall lapse into the Motor 1521
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Vehicle Ad Valorem Tax Reduction Fund created in Section 1522
27-51-105. 1523
(2) From and after July 1, 2021, monies in the special fund 1524
may be used by the department * * * for the purpose of paying the 1525
costs incurred for purchasing license tags and decals and 1526
associated freight costs under Section 27-19-1 et seq. 1527
SECTION 19. Section 27-51-105, Mississippi Code of 1972, is 1528
amended as follows: 1529
27-51-105. (1) There is created in the State Treasury a 1530
special fund to be known as the Motor Vehicle Ad Valorem Tax 1531
Reduction Fund, into which shall be deposited the monies specified 1532
in Section 27-65-75(10), (11) and (12), such monies as may be 1533
required to be transferred into such fund pursuant to Sections 1534
27-19-56.15, 27-19-56.24, 27-19-56.137, 27-19-99, 27-19-179 and 1535
27-38-5, and such other monies as the Legislature may provide by 1536
appropriation. The monies in the fund shall be used for the 1537
purpose of making payments to counties for the reduction in motor 1538
vehicle ad valorem tax revenues incurred by local taxing districts 1539
in the county as a result of the ad valorem tax credit for private 1540
carriers of passengers and light carriers of property that is 1541
provided for by Section 27-51-103. 1542
(2) The Motor Vehicle Ad Valorem Tax Reduction Fund shall be 1543
administered by the * * * department, and monies in the fund shall 1544
be expended upon appropriation by the Legislature. Unexpended 1545
amounts remaining in the fund at the end of the state fiscal year 1546
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ST: Motor vehicle tags; remove portion of fees
deposited to State General Fund, or rededicate
to Ad Valorem Tax Reduction Fund.
shall not lapse into the State General Fund, and any interest 1547
earned on amounts in the fund shall be deposited to the credit of 1548
the fund. 1549
SECTION 20. This act shall take effect and be in force from 1550
and after June 30, 2026. 1551