MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representatives King, Williams, Broomfield, Formby, Middleton, Miles, Moore, Rogers, Endt, Compretta, Moak, Horne, Robinson (84th), Simmons, Manning, Franks

AN ACT TO AMEND SECTIONS 27-19-56.5 AND 27-51-103, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NO ADDITIONAL FEE SHALL BE CHARGED FOR THE ISSUANCE OF DISTINCTIVE LICENSE TAGS ISSUED TO RECIPIENTS OF THE PURPLE HEART MEDAL; TO PROVIDE THAT A PERSON TO WHOM A PURPLE HEART MEDAL DISTINCTIVE LICENSE TAG IS ISSUED SHALL BE ALLOWED A CREDIT EQUAL TO THE AMOUNT OF THE MOTOR VEHICLE AD VALOREM TAXES DUE ON THE VEHICLE FOR WHICH SUCH DISTINCTIVE TAG IS ISSUED; TO PROVIDE THAT IT SHALL BE UNLAWFUL FOR ANY PERSON TO VIOLATE THE PROVISIONS OF LAW CREATING DISTINCTIVE LICENSE TAGS FOR PEARL HARBOR SURVIVORS AND PURPLE HEART MEDAL RECIPIENTS AND TO PRESCRIBE PENALTIES FOR SUCH VIOLATION; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-19-56.5, Mississippi Code of 1972, is amended as follows:

27-19-56.5. In recognition of the patriotic service rendered by Mississippians who survived the attack on Pearl Harbor and by Mississippians who are recipients of the Purple Heart Medal, any such person is privileged to obtain one (1) distinctive motor vehicle license plate or tag identifying him as a Pearl Harbor survivor or a Purple Heart Medal recipient. The distinctive plates or tags shall be of a color and design designated by the Tax Commission.

The distinctive license plates shall be prepared by the Tax Commission and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags. A tag fee of Fifteen Dollars ($15.00), in addition to all other taxes and fees, shall be collected by the tax collector for the Pearl Harbor distinctive tag. No additional tag fee shall be charged for the issuance of a distinctive tag to a Purple Heart Medal recipient. A Purple Heart Medal recipient to whom a distinctive license tag is issued under the provisions of this section shall be allowed a credit for ad valorem taxes due on the vehicle for which such distinctive license plate or tag is issued as authorized under Section 27-51-103(4), but shall be liable for the payment of road and bridge privilege taxes and all other taxes and registration fees. The tax collector shall forward the additional fee of Fifteen Dollars ($15.00) charged for issuance of a Pearl Harbor distinctive tag to the Tax Commission which shall deposit such fee to the credit of the State General Fund. An applicant for such distinctive plates shall present to the issuing official either (a) written proof that the applicant is an honorably discharged former member of one of the Armed Forces of the United States and, while serving in the Armed Forces of the United States, was present during the attack on the island of Oahu, Territory of Hawaii, on December 7, 1941, between the hours of 7:55 a.m. and 9:45 a.m., Hawaii time, or (b) written proof in the form of a DD-214 form designating the applicant as a Purple Heart Medal recipient, or a General Order designating the applicant as a recipient of a Purple Heart Medal. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

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. Section 27-51-103, Mississippi Code of 1972, is amended as follows:

27-51-103. (1) From and after January 1, 1995, through June 30, 1995, a taxpayer shall be allowed as a credit towards the tax liability imposed by Chapter 51, Title 27, Mississippi Code of 1972, on the amount of ad valorem taxes due during the taxable year on any private carrier of passengers and light carrier of property owned by him, an amount equal to five percent (5%) of the assessed value of the motor vehicle.

(2) From and after July 1, 1995, a taxpayer shall be allowed as a credit against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, on any private carrier of passengers and light carrier of property owned by him, an amount as provided for in subsection (3) or subsection (4) of this section.

(3) Except as otherwise provided in subsection (4) of this section, from and after July 1, 1995, the amount of the credit that a taxpayer shall be allowed against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, shall be determined by the State Tax Commission for each fiscal year. The amount of the credit shall be promulgated by the commission on or before May 1 prior to each state fiscal year beginning with the state fiscal year beginning on July 1, 1995. In developing the credit, the commission shall establish credit amounts that provide for an equal percentage of dollar credit amounts for private carriers of passengers and light carriers of property in proportion to their assessed value, based on the projected amount of funds in the Motor Vehicle Ad Valorem Tax Reduction Fund that will be available for distribution in such state fiscal year. The commission may calculate the credit in such a manner so as to have surplus funds available in the Motor Vehicle Ad Valorem Tax Reduction Fund for cash flow needs and monthly shortfalls that might be incurred as a result of unexpected revenue fluctuations; provided, however, that in the calculation of the credit in order to make such surplus funds available, the commission shall attempt to create a balance in the Motor Vehicle Ad Valorem Tax Reduction Fund that does not exceed at the end of any state fiscal year five percent (5%) of the projected amount of funds that will be available in the Motor Vehicle Ad Valorem Tax Reduction Fund for distribution during such state fiscal year.

(4) From and after July 1, 1999, any person who is issued or who renews a distinctive license plate or tag under Section 27-19-56.5, identifying him as a Purple Heart Medal recipient, shall be allowed a credit towards the tax liability imposed by Chapter 51, Title 27, Mississippi Code of 1972, in an amount equal to one hundred percent (100%) of the motor vehicle ad valorem taxes due on the vehicle for which such distinctive license plate or tag is issued.

(5) Tax credits provided for by this section may be used against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, at the time that a taxpayer pays motor vehicle ad valorem taxes to the county tax collector.

(6) Each receipt for motor vehicle ad valorem taxes shall clearly indicate that the credit provided for by this section is granted as a result of legislative action.

(7) A taxpayer who is delinquent in the payment of motor vehicle ad valorem taxes to the extent that the penalty assessed pursuant to Section 27-51-43, Mississippi Code of 1972, has reached twenty-five percent (25%) of the ad valorem taxes due shall not be eligible to receive the tax credit authorized pursuant to this section.

SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 4. This act shall take effect and be in force from and after July 1, 1999.