2004 Regular Session
To: Ways and Means
By: Representative Gibbs, Baker (8th), Green, Holloway, Huddleston, Middleton, Myers, Rogers (61st), Whittington
AN ACT TO AMEND SECTION 27-19-53, MISSISSIPPI CODE OF 1972, TO AUTHORIZE A DISABLED AMERICAN VETERAN WHO IS ISSUED A TAX EXEMPT LICENSE TAG TO OBTAIN ONE ADDITIONAL SUCH LICENSE TAG FOR ANY OTHER VEHICLE REGISTERED IN HIS NAME UPON PAYMENT OF THE TAXES AND FEES PRESCRIBED BY LAW FOR SUCH OTHER VEHICLE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-53, Mississippi Code of 1972, is amended as follows:
27-19-53. (1) Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States, and who is rated as having one hundred percent (100%) permanent service-connected disability by the Veterans' Administration is privileged to purchase annually under this subsection one (1) motor vehicle license plate or tag in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost, regardless of make or model of motor vehicle. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.
(a) Not more than one (1) such motor vehicle license plate or tag shall be issued under this subsection to each such qualified veteran.
(b) This section pertains only to taxes or plates for private passenger motor vehicles or pickup trucks.
(c) Proof of ownership of a particular motor vehicle for which a license plate or tag is requested must be shown at time of application for such plate or tag.
(d) Vehicles owned by such veterans are * * * exempt under this subsection from all ad valorem and privilege taxes; however, the surviving spouse of a deceased person who was issued a license plate or tag under this subsection shall be entitled to apply for or retain a license tag issued under this subsection and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this subsection for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this subsection shall file with the county tax collector a sworn statement that the spouse is unmarried. Any such vehicle when so registered shall be exempt from all ad valorem and privilege taxes.
(2) Any person who is entitled to obtain a license tag under subsection (1) of this section may be issued one (1) additional such license tag for any other vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as otherwise prescribed by law for the particular vehicle.
(2) The State Tax Commission is directed to furnish each veteran obtaining a license tag under this section an emblem, which the veteran shall attach securely to the tag, showing that the tag was issued to a disabled American veteran.
(3) A license issued under this section shall not be transferable to any other person.
(4) Any person evading or violating any of the provisions of this section, or attempting to secure benefits hereunder to which he is not entitled, shall be guilty of a misdemeanor and upon conviction shall be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00).
SECTION 2. This act shall take effect and be in force from and after July 1, 2004.