MISSISSIPPI LEGISLATURE
2019 Regular Session
To: Ways and Means
By: Representative Hughes
AN ACT TO AMEND SECTION 27-19-56.162, MISSISSIPPI CODE OF 1972, TO REVISE THE PERSONS TO WHICH THE GOLD STAR DISTINCTIVE MOTOR VEHICLE LICENSE TAG MAY BE ISSUED, TO PROVIDE THAT THE TAG MAY BE ISSUED TO FAMILY MEMBERS OF SERVICE MEMBERS WHO HAVE DIED WHILE SERVING ON ACTIVE DUTY IN THE ARMED FORCES OF THE UNITED STATES WHILE THE UNITED STATES WAS ENGAGED IN HOSTILE ACTIVITIES OR A TIME OF WAR; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-19-56.162, Mississippi Code of 1972, is amended as follows:
27-19-56.162. (1) There
shall be issued beginning July 1, 2008, special motor vehicle license tags
honoring the family members of service members who have * * * died while
serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war. The
license tag shall be officially designated as the Gold Star license plate.
(2) Except as otherwise
provided in this section, any owner of a motor vehicle who is a resident of
this state and a family member of a service member who has * * * died while
serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war, upon
payment of the road and bridge privilege taxes, ad valorem taxes and
registration fees as prescribed by law for private carriers of passengers,
pickup trucks and other noncommercial motor vehicles, and upon payment of an additional
fee in the amount provided in subsection (5) of this section, shall be issued a
Gold Star license tag for any motor vehicle registered in his name. The
distinctive license tag shall be of such color and design as the * * * Department of Revenue,
with the advice of supporters of this license tag, may prescribe; however, the
license tag shall bear in a conspicuous place a gold star with blue fringe on a
white background with a red border that is the symbol for a fallen service member
and shall have the words "Gold Star Family" and the branch of the
United States Armed Forces in which the family member served displayed on it.
(3) One (1) Gold Star
license tag issued to the mother of the service member who * * * died
while serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war after
September 11, 2001, and one (1) Gold Star license tag issued to the unremarried
spouse of the service member who * * * died
while serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war after
September 11, 2001, shall be exempt from ad valorem taxes, privilege taxes and
all other taxes and fees.
(4) Application for the
distinctive license tags authorized by this section shall be made to the county
tax collector on forms prescribed by the * * * Department of Revenue.
The application and the additional fee imposed under subsection (5) of this
section, less Two Dollars ($2.00) thereof to be retained by the tax collector,
shall be remitted to the * * *State Tax Commission Department of Revenue on a monthly
basis as prescribed by the * * * department. The portion of
the additional fee retained by the tax collector shall be deposited into the
county general fund.
(5) Except as otherwise provided in this section, beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle's established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
(6) The * * * Department of Revenue
shall deposit all fees into the State Treasury on the day collected. At the
end of each month, the * * * Department of Revenue shall certify to the
State Treasurer the total fees collected under this section from the issuance
of the distinctive license tags issued under this section. The State Treasurer
shall distribute such collections as follows:
(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
(7) A Gold Star license tag issued pursuant to this section may be personalized in the manner provided for in Section 27-19-48 upon payment of the additional fee prescribed in that section.
(8) * * * In order to qualify as a family member, the
person must be directly related to the fallen service member as their
unremarried spouse, child, stepchild, legal mother or father, sibling related
by blood or legal adoption, step-sibling, grandparent, grandchild, aunt, uncle
or stepparent who is currently married to the mother or father of the fallen
service member.
* * *
(9) Whether a service
member is deemed to have * * *been killed in action or died in a combat zone died while
serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war shall be
determined by the classification of death as listed by the United States
Department of Defense and may be verified from documentation directly from the
Department of Defense or from its subordinate agencies such as the Coast Guard,
Reserve or National Guard. A classification of * * * having
died while serving on active duty in the Armed Forces of the United States
while the United States was engaged in hostile activities or a time of war
by the Department of Defense shall be prima facie evidence that the service
member * * * died in such manner. Documentation of the fact that
the service member * * * died while serving on
active duty in the Armed Forces of the United States while the United States
was engaged in hostile activities or a time of war and proof of
relationship to the service member shall be required by the county tax
collector before issuing a Gold Star license plate. The county tax collector
may waive the documentation if he or she has actual knowledge of the family
relationship and that the service member * * * died
while serving on active duty in the Armed Forces of the United States while the
United States was involved in hostile activities or a time of war.
(10) The Gold Star license plate shall be issued only to family members of service members that resided in Mississippi at the time of the death of the service member.
(11) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
(12) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
SECTION 2. Section 27-51-41, Mississippi Code of 1972, is amended as follows:
27-51-41. (1) The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.
(2) The following shall be exempt from ad valorem taxation:
(a) All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state.
(b) All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.
(c) All motor vehicles owned by any school district in the state.
(d) All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-241.
(e) All motor vehicles owned by units of the Mississippi National Guard.
(f) All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.
(g) All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds.
(h) Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.
(i) Street rods as defined in Section 27-19-56.6.
(j) One (1) motor vehicle owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.
(k) One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies.
(l) Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54.
(m) (i) One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereof which is used exclusively for such society and not for profit.
(ii) All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit.
(n) All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231.
(o) Antique motorcycles as defined in Section 27-19-47.1.
(p) One (1) motor vehicle owned by a recipient of the Purple Heart, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Purple Heart, as provided in Section 27-19-56.5.
(q) Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.
(r) Motor vehicles that are (i) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (ii) only incidentally used on public roadways in this state.
(s) One (1) motor
vehicle owned by the mother of a service member who * * * died
while serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war after
September 11, 2001, * * * as provided for in
Section 27-19-56.162.
(t) One (1) motor
vehicle owned by the unremarried spouse of a service member who * * * died
while serving on active duty in the Armed Forces of the United States while the
United States was engaged in hostile activities or a time of war after
September 11, 2001, * * * as provided for in
Section 27-19-56.162.
(u) Buses and other motor vehicles that are (a) owned and operated by an entity that has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) used by the entity for such transportation purposes. This paragraph (u) shall apply to contracts entered into or renewed on or after July 1, 2010.
(v) One (1) motor vehicle owned by a recipient of the Silver Star, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Silver Star, as provided in Section 27-19-56.284.
(w) One (1) motor vehicle owned by a person who is a law enforcement officer and who (i) was wounded or otherwise received intentional or accidental bodily injury, regardless of whether occurring before or after July 1, 2014, while engaged in the performance of his official duties, provided the wound or injury was not self-inflicted, (ii) was required to receive medical treatment for the wound or injury due to the nature and extent of the wound or injury, and (iii) is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag. Application for the exemption provided in this paragraph (w) may be made at the time of initial registration of a vehicle and renewal of registration. In addition, an applicant for the exemption must provide official written documentation that (i) the applicant is a law enforcement officer who was wounded or otherwise received intentional or accidental bodily injury while engaged in the performance of his official duties and that the wound or injury was not self-inflicted along with official written documentation verifying receipt of medical treatment for the wound or injury and the nature and extent of the wound or injury, and (ii) the applicant is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag.
(x) One (1) motor vehicle owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, and one (1) motor vehicle owned by the unremarried surviving spouse of such veteran, as provided in Section 27-19-56.438.
(3) Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.
(4) Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.
(5) If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle. Such license plate must be surrendered to the issuing authority with the corresponding tax receipt, if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor or by the seller's or transferor's spouse or dependent child. If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller's or transferor's spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. No credit, however, shall be allowed on the charge made for the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.
(6) If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.
(7) Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.
SECTION 3. This act shall take effect and be in force from and after July 1, 2019.