MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Finance

By: Senator(s) Minor

AN ACT TO PROVIDE CERTAIN REQUIREMENTS THAT MUST BE SATISFIED BEFORE DISTINCTIVE LICENSE TAGS OR PLATES ARE PREPARED AND ISSUED BY THE STATE TAX COMMISSION; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) For any distinctive license tag or plate authorized by the Legislature from and after July 1, 2000, the requirements of this section shall be satisfied before the State Tax Commission prepares and issues any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate shall submit proof satisfactory to the State Tax Commission that at least one hundred (100) such license tags or plates will be purchased and shall deposit with the commission an amount necessary to purchase one hundred (100) such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag or plate in order for the license tag or plate to be prepared and issued.

(2) If the organization or other entity for which the Legislature authorized the distinctive license tag or plate satisfies the requirements of subsection (1) of this section, the State Tax Commission shall prepare and issue the distinctive license tag or plate. If the State Tax Commission prepares and issues a distinctive license tag or plate for the organization or other entity, the commission shall review the number of such license tags or plates issued during the period for the license tag or plate series. If the number of distinctive license tags or plates falls below one hundred (100) in the last year of the series, the license tag or plate shall be discontinued at the end of the period for the series.

(3) If a distinctive license tag or plate is discontinued under subsection (2) of this section, the organization or other entity for which the license tag or plate was discontinued may prepare a distinctive license tag or plate decal. The distinctive license tag or plate decal shall be of such size, color and design as may be agreed upon by the organization or other entity and the State Tax Commission. However, the State Tax Commission shall have final approval of the size, color and design of the decal. The distinctive license tag or plate decals shall be prepared and sold by the organization or other entity, and the proceeds derived from the sale of such decals shall be retained by the organization or other entity for use deemed appropriate by the organization or other entity.

(4) This section shall not apply to distinctive license tags or plates authorized for the Governor and Lieutenant Governor and former Governors and Lieutenant Governors in Section 27-19-45, Mississippi Code of 1972, or to distinctive license tags and plates authorized in Sections 27-19-46, 27-19-51, 27-19-53, 27-19-54, 27-19-56.3, 27-19-56.5, 27-19-56.12, 27-19-56.13 or 27-19-169, Mississippi Code of 1972.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.