MISSISSIPPI LEGISLATURE
2005 Regular Session
To: Ways and Means
By: Representative Reeves
AN ACT TO AMEND SECTION 27-19-57, MISSISSIPPI CODE OF 1972, TO CLARIFY THE REQUIREMENT FOR REGISTRATION OF A VEHICLE IN THE COUNTY IN WHICH THE VEHICLE IS DOMICILED OR GARAGED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-57, Mississippi Code of 1972, is amended as follows:
27-19-57. (1) All persons required to pay the privilege license prescribed by this article shall register their private or commercial vehicle and pay such tax in the county in which such vehicles are domiciled or the county from which such vehicles most frequently leave and return. The tax collector of a county shall not issue a tag or decals to any vehicle domiciled or garaged in another county.
(2) Any person owning a vehicle registered in accordance with Section 27-19-43 which changes county of domicile during a registration year shall, upon registration anniversary date, surrender to the tax collector in the new county of domicile the old tag and decals and shall be issued a new tag displaying the proper county of domicile and decals. This provision shall not apply to vehicles with a gross vehicle weight in excess of ten thousand (10,000) pounds. Any person owning a vehicle with a gross vehicle weight in excess of ten thousand (10,000) pounds which changes county of domicile during a registration year shall, upon registration anniversary date, register the vehicle in the new county of domicile but shall not be required to surrender the old tag and decals.
(3) Each person required to pay the privilege license prescribed by this article and claiming homestead exemption on a home * * * shall register in the same county in which the home is located all private or commercial vehicles registered in his or her name that are domiciled or garaged in that county.
(4) If any vehicle, the license for which is issued by the county tax collector or the State Tax Commission, shall be registered in any county other than the county in which the vehicle is domiciled or garaged, * * * then the vehicle shall be regarded as having no privilege license; and the owner or operator thereof shall be liable for the full annual tax in the county in which such vehicle is domiciled or garaged * * *, plus a penalty thereon of twenty-five percent (25%).
SECTION 2. This act shall take effect and be in force from and after July 1, 2005.