2004 Regular Session
By: Senator(s) Tollison
AN ACT TO AMEND SECTION 27-19-53, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT LEGAL RESIDENTS OF THE STATE WHO ARE VETERANS AND WHO HAVE A 10% OR MORE PERMANENT SERVICE-CONNECTED DISABILITY MAY BE ISSUED THE DISTINCTIVE DISABLED VETERAN TAG TAX FREE; 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 a ten percent (10%) or more permanent service-connected disability by the Veterans' Administration is privileged to purchase annually 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 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 each 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 hereby exempt 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 section shall be entitled to apply for or retain a license issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section 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 section 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) The State Tax Commission is directed to furnish each veteran obtaining a license tag under subsection (1) 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.