MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Transportation
By: Representative Massengill
AN ACT TO REGULATE THE OPERATION OF UTILITY-TYPE VEHICLES (UTVS) OR SIDE-BY-SIDES ON PUBLIC NONSTRIPED AND GRAVEL ROADS WITHIN THE STATE OF MISSISSIPPI; TO DEFINE TERMS USED IN THIS ACT; TO REQUIRE THE REGISTRATION OF UTVS WITH THE DEPARTMENT OF REVENUE IN THE SAME MANNER AS PASSENGER MOTOR VEHICLES; TO REQUIRE OWNERS OF UTVS AND SIDE-BY-SIDES TO OBTAIN A LICENSE PLATE AND REGISTRATION FROM THE DEPARTMENT OF REVENUE UPON PRESENTING PROOF OF OWNERSHIP AND LIABILITY INSURANCE FOR THE UTV AND PAYMENT OF AN ANNUAL FIFTY-DOLLAR REGISTRATION FEE; TO REQUIRE THE DEPARTMENT OF REVENUE TO DETERMINE THE COLOR AND DESIGN OF THE LICENSE TAGS; TO EXEMPT OWNERS FROM THE PAYMENT OF AD VALOREM PROPERTY TAXES TO THE COUNTY WHERE THE VEHICLE IS REGISTERED; TO PROVIDE FOR THE DEPOSIT AND DISTRIBUTION OF THE REGISTRATION FEES BY THE DEPARTMENT OF REVENUE AND THE STATE TREASURER; TO PROVIDE THAT THE FUNDS DISTRIBUTED TO COUNTIES SHALL BE USED FOR THE MAINTENANCE OF ROADS AND BRIDGES THEREIN; TO REQUIRE OPERATORS OF UTVS AND SIDE-BY-SIDES TO BE AT LEAST SIXTEEN YEARS OLD AND POSSESS A VALID DRIVER'S LICENSE; TO REQUIRE OPERATORS OF UTVS TO HAVE THEIR DRIVER'S LICENSE AND PROOF OF FINANCIAL RESPONSIBILITY AT ALL TIMES WHILE OPERATING UTVS AND SIDE-BY-SIDES ON THE PUBLIC ROADS OF THE STATE; TO LIMIT THE OPERATION OF UTVS AND SIDE-BY-SIDES ON PUBLIC NONSTRIPED AND GRAVEL ROADS BY A SIXTEEN-YEAR OLD WITH ONLY A CONDITIONAL DRIVER'S LICENSE TO OPERATING THE UTV DURING DAYLIGHT HOURS WHILE ACCOMPANIED WITH A LICENSED ADULT DRIVER OVER THE AGE OF EIGHTEEN; TO PRESCRIBE THE SPECIFIC SAFETY FEATURES A UTV OR SIDE-BY-SIDE MUST BE EQUIPPED WITH TO BE REGISTERED WITH THE DEPARTMENT OF REVENUE FOR PURPOSES OF OPERATING ON PUBLIC ROADS; TO AMEND SECTIONS 63-2-1, 63-3-103, 63-15-3, 63-21-5, 63-21-9, 27-19-3, 27-19-31, 27-51-5 AND 27-51-41, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; TO BRING FORWARD SECTION 63-15-4, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENTS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The following words and phrases, when used in this chapter, shall, for the purposes of this chapter, have the meanings respectively ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
(a) "Department" means the Department of Revenue, except in such sections of this chapter in which some other state department is specifically named.
(b) "License" means any driver's, operator's, commercial operator's, or chauffeur's license, temporary instruction permit or temporary license, or restricted license, issued under the laws of the State of Mississippi pertaining to the licensing of persons to operate motor vehicles.
(c) "Registration" means a certificate or certificates and registration plates issued under the laws of this state pertaining to the registration of motor vehicles.
(d) "Utility-type vehicle," "UTV" or "side-by-side" means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less; (ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
The terms "utility-type vehicle" and "side-by-side," which may be used interchangeably, shall include recreational off-highway vehicles as defined in Section 63-31-3, but does not include all-terrain vehicles, golf car vehicles or low-speed vehicles.
SECTION 2. (1) The governing authorities of a county or municipality may, in their discretion, authorize the operation of utility-type vehicles and side-by-sides only upon public nonstriped and gravel roads and streets within their jurisdiction and control.
(2) To operate a utility-type vehicle (UTV) or side-by-side on a nonstriped or gravel road, the UTV or side-by-side must comply with the requirements of this section. The UTV or side-by-side must be registered by the Department of Revenue in the same manner as passenger motor vehicles pursuant to Section 63-21-1 et seq., unless otherwise provided in this section.
(3) (a) An individual or business owner of a UTV must obtain a license plate to be affixed to the rear of the vehicle in an unobscured manner and registration from the Department of Revenue upon presenting proof of ownership and liability insurance for the UTV or side-by-side and upon payment of a registration fee of Fifty Dollars ($50.00). Upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, upon payment of the registration fee prescribed by this subsection, UTV and side-by-side owners shall be issued a license tag for each UTV or side-by-side registered in his or her name.
(b) The Department of Revenue shall determine the color and design of the license tags issued under this section and whether or not a county name shall be required to be displayed on the tag.
(c) UTV and side-by-side owners and registrants are exempt from the payment of ad valorem property taxes to the county in which the vehicle is registered. No county may charge any ad valorem property taxes nor county fees of any kind on this type of vehicle. Registrants of UTVs and side-by-sides shall renew their registration annually directly with the Department of Revenue, which shall deposit all fees collected under this section 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 UTV license tags. The State Treasurer shall distribute a portion of the fees collected, in an amount determined by the department and the several counties, for each such license tag issued under this section to the State General Fund, and the remainder of the fees collected shall be proportionately distributed by the State Treasurer to the credit of the counties wherein the vehicles are registered, for the purpose of maintaining the roads and bridges therein.
SECTION 3. (1) Any person operating a utility-type vehicle or side-by-side on public county or municipal nonstriped and gravel roads under this chapter must be at least sixteen (16) years of age and have in his or her possession a valid driver's license or conditional driver's license and proof of financial responsibility as required under Section 63-15-1 et seq., at all times while operating the vehicle on public county or municipal nonstriped and gravel roads of the state.
(2) If the registered UTV or side-by-side operator is sixteen (16) years old and holds a conditional driver's license, the registered UTV or side-by-side may only be operated during daylight hours and shall not be allowed driving privileges without the supervision of a licensed adult driver over the age of eighteen (18). For purposes of this section, "daylight hours" means the time between 6:00 a.m. and no later than 6:00 p.m. However, beginning on the day that daylight saving time goes into effect through the day that daylight saving time ends, "daylight hours" means after 6:00 a.m. and no later than 8:00 p.m. All other hours are designated as nighttime hours.
(3) Registered UTVs and side-by-sides must not be operated by anyone who holds a learner's permit pursuant to Section 63-1-21. This provision includes the operation of a UTV or side-by-side by a learner's permit holder even if there is a licensed driver with the learner's permit holder in the UTV.
(4) No child under the age of eight (8) may be a passenger in a registered UTV or side-by-side while operated on a public nonstriped or gravel road.
SECTION 4. Each utility-type vehicle and side-by-side registered with the Department of Revenue to operate upon the public county and municipal nonstriped and gravel roads of this state shall be equipped with:
(a) Headlamps;
(b) Front and rear turn signal lamps;
(c) Taillamps;
(d) Stop lamps;
(e) Reflex reflectors: one (1) red on each side as far to the rear as practicable, and one (1) red on the rear;
(f) An exterior mirror mounted on the driver's side of the vehicle and either an exterior mirror mounted on the passenger's side of the vehicle or an interior mirror;
(g) A parking brake;
(h) A windshield that conforms to the requirements of 49 CFR Section 571.205;
(i) A VIN that conforms to the requirements of 49 CFR Section 565;
(j) A Type 1 or Type 2 seat belt assembly conforming to the requirements of 49 CFR Section 571.209, installed at each designated seating position;
(k) Rear visibility that conforms to the requirements of 49 CFR Section 571.111; and
(l) An alert sound as required by 49 CFR Section 571.141.
SECTION 5. Section 63-2-1, Mississippi Code of 1972, is amended as follows:
63-2-1. (1) When a passenger motor vehicle is operated in forward motion on a public road, street or highway within this state, every operator and every passenger shall wear a properly fastened safety seat belt system, required to be installed in the vehicle when manufactured pursuant to Federal Motor Vehicle Safety Standard 208.
(2) "Passenger motor vehicle" for purposes of this chapter means a motor vehicle designed to carry fifteen (15) or fewer passengers, including the driver, but does not include motorcycles that are not autocycles as defined in Section 63-3-103, mopeds, all-terrain vehicles or trailers. The term does include utility-type vehicles and side-by-sides as defined in Section 1 of this act, which are registered for operation on public county and municipal nonstriped and gravel roads within this state.
(3) This section shall not apply to:
(a) Vehicles which may be registered for "farm" use, including "implements of husbandry" as defined in Section 63-21-5(d), and "farm tractors" as defined in Section 63-3-105(a);
(b) An operator or passenger possessing a written verification from a licensed physician that he is unable to wear a safety belt system for medical reasons;
(c) A passenger car operated by a rural letter carrier of the United States Postal Service or by a utility meter reader while on duty;
(d) Buses; or
(e) A child who is required to be protected by the use of a child passenger restraint device or system or a
belt-positioning booster seat system under the provisions of Sections 63-7-301 through 63-7-311.
SECTION 6. Section 63-3-103, Mississippi Code of 1972, is amended as follows:
63-3-103. (a) "Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, except devices used exclusively upon stationary rails or tracks.
(b) "Motor vehicle" means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from overhead trolley wires, but not operated upon rails. The term "motor vehicle" shall not include electric personal assistive mobility devices, personal delivery devices or electric bicycles.
(c) "Motorcycle" means every motor vehicle having a saddle for the use of the rider and designed to travel on not more than three (3) wheels in contact with the ground but excluding a tractor. The term "motorcycle" includes motor scooters as defined in subsection (j) of this section. The term "motorcycle" shall not include electric bicycles or personal delivery devices.
(d) "Authorized emergency vehicle" means every vehicle of the fire department (fire patrol), every police vehicle, every 911 Emergency Communications District vehicle, every such ambulance and special use EMS vehicle as defined in Section 41-59-3, every Mississippi Emergency Management Agency vehicle as is designated or authorized by the Executive Director of MEMA and every emergency vehicle of municipal departments or public service corporations as is designated or authorized by the commission or the chief of police of an incorporated city.
(e) "School bus" means every motor vehicle operated for the transportation of children to or from any school, provided same is plainly marked "School Bus" on the front and rear thereof and meets the requirements of the State Board of Education as authorized under Section 37-41-1.
(f) "Recreational vehicle" means a vehicular type unit primarily designed as temporary living quarters for recreational, camping or travel use, which either has its own motive power or is mounted on or drawn by another vehicle and includes travel trailers, fifth-wheel trailers, camping trailers, truck campers and motor homes.
(g) "Motor home" means a motor vehicle that is designed and constructed primarily to provide temporary living quarters for recreational, camping or travel use.
(h) "Electric assistive mobility device" means a self-balancing two-tandem wheeled device, designed to transport only one (1) person, with an electric propulsion system that limits the maximum speed of the device to fifteen (15) miles per hour.
(i) "Autocycle" means a three-wheel motorcycle with a steering wheel, nonstraddle seating, rollover protection and seat belts.
(j) "Motor scooter" means a two-wheeled vehicle that has a seat for the operator, one (1) wheel that is ten (10) inches or more in diameter, a step-through chassis, a motor with a rating of two and seven-tenths (2.7) brake horsepower or less if the motor is an internal combustion engine, an engine of 50cc or less and otherwise meets all safety requirements of motorcycles. The term "motor scooter" shall not include electric bicycles or personal delivery devices.
(k) "Platoon" means a group of individual motor vehicles traveling in a unified manner at electronically coordinated speeds at following distances that are closer than would be reasonable and prudent without such coordination.
(l) "Electric bicycle" means a bicycle or tricycle equipped with fully operable pedals, a saddle or seat for the rider, and an electric motor of less than seven hundred fifty (750) watts that meets the requirements of one (1) of the following three (3) classes:
(i) "Class 1 electric bicycle" means an electric bicycle equipped with a motor that provides assistance only when the rider is pedaling, and that ceases to provide assistance when the bicycle reaches the speed of twenty (20) miles per hour.
(ii) "Class 2 electric bicycle" means an electric bicycle equipped with a motor that may be used exclusively to propel the bicycle, and that is not capable of providing assistance when the bicycle reaches the speed of twenty (20) miles per hour.
(iii) "Class 3 electric bicycle" means an electric bicycle equipped with a motor that provides assistance only when the rider is pedaling, and that ceases to provide assistance when the bicycle reaches the speed of twenty-eight (28) miles per hour.
(m) "Personal delivery device" means a device:
(i) Solely powered by an electric motor;
(ii) Intended to be operated primarily on sidewalks, crosswalks, and other pedestrian areas to transport cargo;
(iii) Intended primarily to transport property on public rights-of-way, and not intended to carry passengers; and
(iv) Capable of navigating with or without the active control or monitoring of a natural person.
(n) "Personal delivery device operator" means a person or entity that exercises physical control or monitoring over the operation of a personal delivery device, excluding a person or entity that requests or receives the services of a personal delivery device, arranges for or dispatches the requested services of a personal delivery device, or stores, charges or maintains a personal delivery device.
(o) "Fully autonomous vehicle" means a motor vehicle equipped with an automated driving system designed to function without a human driver as a Level 4 or Level 5 automation system under the Society of Automotive Engineers (SAE) Standard J3016.
(p) "Utility-type vehicle," "UTV" or "side-by-side" means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less;
(ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
SECTION 7. Section 63-15-3, Mississippi Code of 1972, is amended as follows:
63-15-3. The following words and phrases, when used in this chapter, shall, for the purposes of this chapter, have the meanings respectively ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
(a) "Highway" means the entire width between property lines of any road, street, way, thoroughfare or bridge in the State of Mississippi not privately owned or controlled, when any part thereof is open to the public for vehicular traffic and over which the state has legislative jurisdiction under its police power.
(b) "Judgment" means any judgment which shall have become final by expiration, without appeal, of the time within which an appeal might have been perfected, or by final affirmation on appeal, rendered by a court of competent jurisdiction of any state or of the United States, upon a cause of action arising out of the ownership, maintenance or use of any motor vehicle, for damages, including damages for care and loss of services, because of bodily injury to or death of any person, or for damages because of injury to or destruction of property, including the loss of use thereof, or upon a cause of action on an agreement of settlement for such damages.
(c) "Motor vehicle" means every self-propelled vehicle (other than traction engines, road rollers and graders, tractor cranes, power shovels, well drillers, implements of husbandry, electric bicycles, personal delivery devices and electric personal assistive mobility devices as defined in Section 63-3-103) which is designed for use upon a highway, including trailers and semitrailers designed for use with such vehicles, registered utility-type vehicles and side-by-sides, and every vehicle which is propelled by electric power obtained from overhead wires but not operated upon rails.
For purposes of this definition, "implements of husbandry" shall not include trucks, pickup trucks, trailers and semitrailers designed for use with such trucks and pickup trucks.
(d) "License" means any driver's, operator's, commercial operator's, or chauffeur's license, temporary instruction permit or temporary license, or restricted license, issued under the laws of the State of Mississippi pertaining to the licensing of persons to operate motor vehicles.
(e) "Nonresident" means every person who is not a resident of the State of Mississippi.
(f) "Nonresident's operating privilege" means the privilege conferred upon a nonresident by the laws of Mississippi pertaining to the operation by him of a motor vehicle, or the use of a motor vehicle owned by him, in the State of Mississippi.
(g) "Operator" means every person who is in actual physical control of a motor vehicle.
(h) "Owner" means a person who holds the legal title of a motor vehicle; in the event a motor vehicle is the subject of an agreement for the conditional sale or lease thereof with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession vested in the conditional vendee or lessee or in the event a mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee or mortgagor shall be deemed the owner for the purpose of this chapter.
(i) "Person" means every natural person, firm, copartnership, association or corporation.
(j) "Proof of financial responsibility" means proof of ability to respond in damages for liability, on account of accidents occurring subsequent to the effective date of said proof, arising out of the ownership, maintenance or use of a motor vehicle, in the amount of Twenty-five Thousand Dollars ($25,000.00) because of bodily injury to or death of one (1) person in any one (1) accident, and subject to said limit for one (1) person, in the amount of Fifty Thousand Dollars ($50,000.00) because of bodily injury to or death of two (2) or more persons in any one (1) accident, and in the amount of Twenty-five Thousand Dollars ($25,000.00) because of injury to or destruction of property of others in any one (1) accident. Liability insurance required under this paragraph (j) may contain exclusions and limitations on coverage as long as the exclusions and limitations language or form has been filed with and approved by the Commissioner of Insurance.
(k) "Registration" means a certificate or certificates and registration plates issued under the laws of this state pertaining to the registration of motor vehicles.
(l) "Department" means the Department of Public Safety of the State of Mississippi, acting directly or through its authorized officers and agents, except in such sections of this chapter in which some other state department is specifically named.
(m) "State" means any state, territory or possession of the United States, the District of Columbia, or any province of the Dominion of Canada.
(n) "Utility-type vehicle," "UTV" or "side-by-side" means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less;
(ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
SECTION 8. Section 63-15-4, Mississippi Code of 1972, is brought forward as follows:
63-15-4. (1) The following vehicles are exempted from the requirements of this section:
(a) Motor vehicles exempted by Section 63-15-5;
(b) Motor vehicles for which a bond or a certificate of deposit of money or securities in at least the minimum amounts required for proof of financial responsibility is on file with the department;
(c) Motor vehicles that are self-insured under Section 63-15-53; and
(d) Implements of husbandry.
(2) (a) Every motor vehicle operated in this state shall have a motor vehicle liability insurance policy that covers the vehicle and is in compliance with the liability limits required by Section 63-15-3(j). The insured parties shall be responsible for maintaining the insurance on each motor vehicle.
(b) An insurance company issuing a policy of motor vehicle liability insurance as required by this section shall furnish to the insured an insurance card for each motor vehicle at the time the insurance policy becomes effective. The insurance card may be furnished in either paper or electronic format as chosen by the insured. Acceptable electronic formats include display of electronic images on a cellular phone or any other type of electronic device. Beginning on July 1, 2013, insurers shall furnish commercial auto coverage customers with an insurance card clearly marked with the identifier, "Commercial Auto Insurance" or "Fleet" or similar language, to reflect that the vehicle is insured under a commercial auto policy.
(3) Upon stopping a motor vehicle at a roadblock where all passing motorists are checked as a method to enforce traffic laws or upon stopping a motor vehicle for any other statutory violation, a law enforcement officer, who is authorized to issue traffic citations, shall verify that the insurance card required by this section is in the motor vehicle or is displayed by electronic image on a cellular phone or other type of electronic device. However, no driver shall be stopped or detained solely for the purpose of verifying that the motor vehicle is covered by liability insurance in the amounts required under Section 63-15-3(j) unless the stop is part of such roadblock. If the law enforcement officer uses the verification system created in Section 63-16-3 and receives a response from the system verifying that the owner of the motor vehicle has liability insurance in the amounts required under Section 63-15-3(j), then the officer shall not issue a citation under this section notwithstanding any failure to display an insurance card by the owner or operator.
(4) Failure of the owner or the operator of a motor vehicle to have the insurance card in the motor vehicle, or to display the insurance card by electronic image on a cellular phone or other type of electronic device, is a misdemeanor and, upon conviction, is punishable by a fine of One Hundred Dollars ($100.00) and suspension of driving privilege for a period of one (1) year or until the owner of the motor vehicle shows proof of liability insurance that is in compliance with the liability limits required by Section 63-15-3(j) and has paid the fines and assessments imposed and the driver's license reinstatement fees imposed by the Department of Public Safety. A judge shall determine whether the defendant is indigent, and if a determination of indigence is made, shall authorize the reinstatement of that person's driver's license upon proof of mandatory liability insurance subject to compliance with a payment plan for any fines, assessments and/or fees. Fraudulent use of an insurance card shall be punishable in accordance with Section 97-7-10. If such fines are levied in a municipal court, the funds from such fines shall be deposited in the general fund of the municipality. If such fines are levied in any of the courts of the county, the funds from such fines shall be deposited in the general fund of the county. A person convicted of a criminal offense under this subsection (4) shall not be convicted of a criminal offense under Section 63-16-13(1) arising from the same incident.
(5) If, at the hearing date or the date of payment of the fine the owner shows proof that such insurance was in effect at the time of citation, the case shall be dismissed as to the defendant with prejudice and all court costs shall be waived against the defendant.
(6) No law enforcement officer may access any function, feature or other electronic image on a person's cellular phone or other type of electronic device when enforcing the provisions of this section except for the electronic image of an insurance card shown to the officer.
SECTION 9. Section 63-21-5, Mississippi Code of 1972, is amended as follows:
63-21-5. The following words and phrases when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them in this section except where the context clearly indicates a different meaning:
(a) " * * * Department of Revenue"
or "department" means the Department of Revenue of the State of Mississippi.
(b) "Dealer" means every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having in this state an established place of business as defined in Section 27-19-303, Mississippi Code of 1972. The term "dealer" shall also mean every person engaged regularly in the business of buying, selling or exchanging manufactured housing in this state, and licensed as a dealer of manufactured housing by the Mississippi Department of Insurance.
(c) "Designated agent" means each county tax collector in this state who may perform his duties under this chapter either personally or through any of his deputies, or such other persons as the Department of Revenue may designate. The term shall also mean those "dealers" as herein defined and/or their officers and employees and other persons who are appointed by the Department of Revenue in the manner provided in Section 63-21-13, Mississippi Code of 1972, to perform the duties of "designated agent" for the purposes of this chapter.
(d) "Implement of husbandry" means every vehicle designed and adapted exclusively for agricultural, horticultural or livestock raising operations or for lifting or carrying an implement of husbandry and in either case not subject to registration if used upon the highways.
(e) "Vehicle identification number" means the numbers and letters on a vehicle, manufactured home or mobile home designated by the manufacturer or assigned by the Department of Revenue for the purpose of identifying the vehicle, manufactured home or mobile home.
(f) "Lien" means every kind of written lease which is substantially equivalent to an installment sale or which provides for a right of purchase; conditional sale; reservation of title; deed of trust; chattel mortgage; trust receipt; and every other written agreement or instrument of whatever kind or character whereby an interest other than absolute title is sought to be held or given on a motor vehicle, manufactured home or mobile home.
(g) "Lienholder" means any natural person, firm, copartnership, association or corporation holding a lien as herein defined on a motor vehicle, manufactured home or mobile home.
(h) "Manufactured housing" or "manufactured home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein; except that such terms shall include any structure which meets all the requirements of this paragraph except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the Secretary of Housing and Urban Development and complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401.
(i) "Manufacturer" means any person regularly engaged in the business of manufacturing, constructing or assembling motor vehicles, manufactured homes or mobile homes, either within or without this state.
(j) "Mobile home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein and manufactured prior to June 15, 1976. Any mobile home designated as realty on or before July 1, 1999, shall continue to be designated as realty so that a security interest will be made by incorporating such mobile home in a deed of trust.
(k) "Motorcycle" means every motor vehicle having a seat or saddle for the use of the rider and designed to travel on not more than three (3) wheels in contact with the ground, but excluding a farm tractor, personal delivery device and electric bicycle.
(l) "Motor vehicle" means every automobile, motorcycle, mobile trailer, semitrailer, truck, truck tractor, trailer, utility-type vehicle, side-by-side and every other device in, upon, or by which any person or property is or may be transported or drawn upon a public highway which is required to have a road or bridge privilege license, except such as is moved by animal power or used exclusively upon stationary rails or tracks, and excepting electric bicycles and personal delivery devices.
(m) "New vehicle" means a motor vehicle, manufactured home or mobile home which has never been the subject of a first sale for use.
(n) "Used vehicle" means a motor vehicle, manufactured home or mobile home that has been the subject of a first sale for use, whether within this state or elsewhere.
(o) "Owner" means a person or persons holding the legal title of a vehicle, manufactured home or mobile home; in the event a vehicle, manufactured home or mobile home is the subject of a deed of trust or a chattel mortgage or an agreement for the conditional sale or lease thereof or other like agreement, with the right of purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the grantor in the deed of trust, mortgagor, conditional vendee or lessee, the grantor, mortgagor, conditional vendee or lessee shall be deemed the owner for the purpose of this chapter.
(p) "Person" includes every natural person, firm, copartnership, association or corporation.
(q) "Pole trailer" means every vehicle without motive power designed to be drawn by another vehicle and attached to the towing vehicle by means of a reach or pole, or by being boomed or otherwise secured to the towing vehicle, and ordinarily used for transporting long or irregularly shaped loads such as poles, pipes, boats or structural members capable generally of sustaining themselves as beams between the supporting connections.
(r) "Security agreement" means a written agreement which reserves or creates a security interest.
(s) "Security interest" means an interest in a vehicle, manufactured home or mobile home reserved or created by agreement and which secures payment or performance of an obligation. The term includes the interest of a lessor under a lease intended as security. A security interest is "perfected" when it is valid against third parties generally, subject only to specific statutory exceptions.
(t) "Special mobile equipment" means every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including, but not limited to: ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and self-propelled cranes, vehicles so constructed that they exceed eight (8) feet in width and/or thirteen (13) feet six (6) inches in height, and earth-moving equipment. The term does not include house trailers, dump trucks, truck-mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached.
(u) "Nonresident" means every person who is not a resident of this state.
(v) "Current address" means a new address different from the address shown on the application or on the certificate of title. The owner shall within thirty (30) days after his address is changed from that shown on the application or on the certificate of title notify the department of the change of address in the manner prescribed by the department.
(w) "Odometer" means an instrument for measuring and recording the actual distance a motor vehicle travels while in operation; but shall not include any auxiliary instrument designed to be reset by the operator of the motor vehicle for the purpose of recording the distance traveled on trips.
(x) "Odometer reading" means the actual cumulative distance traveled disclosed on the odometer.
(y) "Odometer disclosure statement" means a statement certified by the owner of the motor vehicle to the transferee or to the department as to the odometer reading.
(z) "Mileage" means actual distance that a vehicle has traveled.
(aa) "Trailer" means every vehicle other than a "pole trailer" as defined in this chapter without motive power designed to be drawn by another vehicle and attached to the towing vehicle for the purpose of hauling goods or products. The term "trailer" shall not refer to any structure, transportable in one or more sections regardless of size, when erected on site, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein regardless of the date of manufacture.
(bb) "Salvage mobile home" or "salvage manufactured home" means a mobile home or manufactured home for which a certificate of title has been issued that an insurance company obtains from the owner as a result of paying a total loss claim resulting from collision, fire, flood, wind or other occurrence. The term "salvage mobile home" or "salvage manufactured home" does not mean or include and is not applicable to a mobile home or manufactured home that is twenty (20) years old or older.
(cc) "Salvage certificate of title" means a document issued by the department for a salvage mobile home or salvage manufactured home as defined in this chapter.
(dd) "All-terrain vehicle" means a motor vehicle that is designed for off-road use and is not required to have a motor vehicle privilege license. The term "all-terrain vehicle" shall not include electric bicycles.
(ee) "Utility-type vehicle," "UTV" or side-by-side means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less;
(ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
SECTION 10. Section 63-21-9, Mississippi Code of 1972, is amended as follows:
63-21-9. (1) Except as provided in Section 63-21-11, every owner of a motor vehicle as defined in this chapter, which is in this state and which is manufactured or assembled after July 1, 1969, or which is the subject of first sale for use after July 1, 1969, every owner of a manufactured home as defined in this chapter, which is in this state and which is manufactured or assembled after July 1, 1999, or which is the subject of first sale for use after July 1, 1999, and every owner of a fully autonomous vehicle as defined in Section 63-35-5, which is in this state and which is manufactured or assembled after July 1, 2023, or which is the subject of first sale for use after July 1, 2023, shall make application to the Department of Revenue for a certificate of title with the following exceptions:
(a) Voluntary application for title may be made for any model motor vehicle which is in this state after July 1, 1969, for any model manufactured home or mobile home which is in this state after July 1, 1999, and for any model fully autonomous vehicles which is in this state after July 1, 2023, and any person bringing a motor vehicle, manufactured home, mobile home or fully autonomous vehicle into this state from a state which requires titling shall make application for title to the Department of Revenue within thirty (30) days thereafter.
(b) After July 1, 1969,
any dealer, acting for himself, or another, who sells, trades or otherwise transfers
any new or used vehicle as defined in this chapter, after July 1, 1999, any dealer,
acting for himself, or another, who sells, trades or otherwise transfers any new
or used manufactured home or mobile home as defined in this chapter, and after July
1, 2023, any dealer, acting for himself, or another, who sells, trades or otherwise
transfers any new or used fully autonomous vehicle as defined in Section 63-35-5,
or any designated agent, shall furnish to the purchaser or transferee, without charge
for either application or certificate of title, an application for title of said
vehicle, manufactured home, mobile home or fully autonomous vehicle and cause to
be forwarded to the Department of Revenue * * * all documents required by the department
to issue certificate of title to the purchaser or transferee. The purchaser or
transferee may then use the duplicate application for title as a permit to operate
vehicle as provided in Section 63-21-67, until certificate of title is received.
(2) (a) Voluntary application for title may be made for any model all-terrain vehicle which is in this state.
(b) A dealer who sells,
trades or otherwise transfers any new or used all-terrain vehicles as defined in
this chapter, may furnish to the purchaser or transferee, without charge for either
application or certificate of title, an application for title of said vehicle, and
cause to be forwarded to the * * * Department of Revenue * * * all documents required by the commission
to issue certificate of title to the purchaser or transferee.
(3) Any dealer, acting for himself or another who sells, trades or otherwise transfers any vehicle, manufactured home, mobile home or fully autonomous vehicle required to be titled under this chapter who does not comply with the provisions of this chapter shall be guilty of a misdemeanor and upon conviction shall be fined a sum not exceeding Five Hundred Dollars ($500.00).
SECTION 11. Section 27-19-3, Mississippi Code of 1972, is amended as follows:
27-19-3. (a) The following words and phrases when used in this article for the purpose of this article have the meanings respectively ascribed to them in this section, except in those instances where the context clearly describes and indicates a different meaning:
(1) "Vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, except devices moved by muscular power or used exclusively upon stationary rails or tracks.
(2) "Commercial vehicle" means every vehicle used or operated upon the public roads, highways or bridges in connection with any business function.
(3) "Motor vehicle" means every vehicle as defined in this section which is self-propelled, including utility-type vehicles, side-by-sides and trackless street or trolley cars. The term "motor vehicle" shall not include electric bicycles, personal delivery devices or electric personal assistive mobility devices as defined in Section 63-3-103, or golf carts or low-speed vehicles as defined in Section 63-32-1.
(4) "Tractor" means every vehicle designed, constructed or used for drawing other vehicles.
(5) "Motorcycle" means every vehicle designed to travel on not more than three (3) wheels in contact with the ground, except electric bicycles, personal delivery devices and vehicles included within the term "tractor" as herein classified and defined.
(6) "Truck tractor" means every motor vehicle designed and used for drawing other vehicles and so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn and has a gross vehicle weight (GVW) in excess of ten thousand (10,000) pounds.
(7) "Trailer" means every vehicle without motive power, designed to carry property or passengers wholly on its structure and which is drawn by a motor vehicle.
(8) "Semitrailer" means every vehicle (of the trailer type) so designed and used in conjunction with a truck tractor.
(9) "Foreign vehicle" means every motor vehicle, trailer or semitrailer, which shall be brought into the state otherwise than by or through a manufacturer or dealer for resale and which has not been registered in this state.
(10) "Pneumatic tires" means all tires inflated with compressed air.
(11) "Solid rubber tires" means every tire made of rubber other than pneumatic tires.
(12) "Solid tires" means all tires, the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.
(13) "Person" means every natural person, firm, copartnership, corporation, joint-stock or other association or organization.
(14) "Owner" means a person who holds the legal title of a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, the person with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor or in the event such or similar transaction is had by means of a mortgage, and the mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this article.
(15) "School bus" means every motor vehicle engaged solely in transporting school children or school children and teachers to and from schools; however, such vehicles may transport passengers on weekends and legal holidays and during summer months between the terms of school for compensation when the transportation of passengers is over a route of which not more than fifty percent (50%) traverses the route of a common carrier of passengers by motor vehicle and when no passengers are picked up on the route of any such carrier.
(16) "Dealer" means every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state.
(17) "Highway" means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
(18) " * * * Department of Revenue,"
"commission" or "department" means the Commissioner of Revenue
of the Department of Revenue of this state, acting directly or through his duly
authorized officers, agents, representatives and employees.
(19) "Common carrier by motor vehicle" means any person who or which undertakes, whether directly or by a lease or any other arrangement, to transport passengers or property or any class or classes of property for the general public in interstate or intrastate commerce on the public highways of this state by motor vehicles for compensation, whether over regular or irregular routes. The term "common carrier by motor vehicle" shall not include passenger buses operating within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.
(20) "Contract carrier by motor vehicle" means any person who or which under the special and individual contract or agreements, and whether directly or by a lease or any other arrangement, transports passengers or property in interstate or intrastate commerce on the public highways of this state by motor vehicle for compensation. The term "contract carrier by motor vehicle" shall not include passenger buses operating wholly within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.
(21) "Private commercial and noncommercial carrier of property by motor vehicle" means any person not included in the terms "common carrier by motor vehicle" or "contract carrier by motor vehicle," who or which transports in interstate or intrastate commerce on the public highways of this state by motor vehicle, property of which such person is the owner, lessee, or bailee, other than for hire. The term "private commercial and noncommercial carrier of private property by motor vehicle" shall not include passenger buses operated wholly within the corporate limits of a municipality of this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.
Haulers of fertilizer shall be classified as private commercial carriers of property by motor vehicle.
(22) "Private carrier of passengers" means all other passenger motor vehicle carriers not included in the above definitions. The term "private carrier of passengers" shall not include passenger buses operating wholly within the corporate limits of a municipality in this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.
(23) "Operator" means any person, partnership, joint-stock company or corporation operating on the public highways of the state one or more motor vehicles as the beneficial owner or lessee.
(24) "Driver" means the person actually driving or operating such motor vehicle at any given time.
(25) "Private carrier of property" means any person transporting property on the highways of this state as defined below:
(i) Any person, or any employee of such person, transporting farm products, farm supplies, materials and/or equipment used in the growing or production of his own agricultural products in his own truck.
(ii) Any person transporting his own fish, including shellfish, in his own truck.
(iii) Any person, or any employee of such person, transporting unprocessed forest products, or timber harvesting equipment wherein ownership remains the same, in his own truck.
(26) "Taxicab" means any passenger motor vehicle for hire with a seating capacity not greater than ten (10) passengers. For purposes of this paragraph (26), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
(27) "Passenger coach" means any passenger motor vehicle with a seating capacity greater than ten (10) passengers, operating wholly within the corporate limits of a municipality of this state or within five (5) miles of the corporate limits of the municipality, or motor vehicles substituted for abandoned electric railway systems in or between municipalities. For purposes of this paragraph (27), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
(28) "Empty weight" means the actual weight of a vehicle including fixtures and equipment necessary for the transportation of load hauled or to be hauled.
(29) "Gross weight" means the empty weight of the vehicle, as defined herein, plus any load being transported or to be transported.
(30) "Ambulance and hearse" shall have the meaning generally ascribed to them. A hearse or funeral coach shall be classified as a light carrier of property, as defined in Section 27-51-101.
(31) "Regular seats" means each seat ordinarily and customarily used by one (1) passenger, including all temporary, emergency, and collapsible seats. Where any seats are not distinguished or separated by separate cushions and backs, a seat shall be counted for each eighteen (18) inches of space on such seats or major fraction thereof. In the case of a regular passenger-type automobile which is used as a common or contract carrier of passengers, three (3) seats shall be counted for the rear seat of such automobile and one (1) seat shall be counted for the front seat of such automobile.
(32) "Ton" means two thousand (2,000) pounds avoirdupois.
(33) "Bus" means any passenger vehicle with a seating capacity of more than ten (10) but shall not include "private carrier of passengers" and "school bus" as defined in paragraphs (15) and (22) of this section. For purposes of this paragraph (33), seating capacity shall be determined according to the manufacturer's suggested seating capacity for a vehicle. If there is no manufacturer's suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
(34) "Corporate fleet" means a group of two hundred (200) or more marked private carriers of passengers or light carriers of property, as defined in Section 27-51-101, trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background, and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet.
(35) "Individual fleet" means a group of five (5) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101, owned or leased by the same person and principally garaged in the same county.
(36) "Trailer fleet" means a group of fifty (50) or more utility trailers each with a gross vehicle weight of six thousand (6,000) pounds or less.
(37) "Utility-type vehicle," "UTV" or side-by-side means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less;
(ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
(b) (1) No lease shall be recognized under the provisions of this article unless it shall be in writing and shall fully define a bona fide relationship of lessor and lessee, signed by both parties, dated and be in the possession of the driver of the leased vehicle at all times.
(2) Leased vehicles shall be considered as domiciled at the place in the State of Mississippi from which they operate in interstate or intrastate commerce, and for the purposes of this article shall be considered as owned by the lessee, who shall furnish all insurance on the vehicles and the driver of the vehicles shall be considered as an agent of the lessee for all purposes of this article.
SECTION 12. Section 27-19-31, Mississippi Code of 1972, is amended as follows:
27-19-31. (1) The Department of Revenue is authorized and directed to establish and maintain a vehicle registration renewal system whereby the license tag attached upon a motor vehicle, utility-type vehicle side-by-side or trailer may be issued for five (5) years with the approval of the License Tag Commission, except for motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, and motor vehicles in a fleet registered under Section 27-19-66, apportioned vehicles, rental and commercial trailers and buses, which shall be issued for a period of time determined by the Department of Revenue. During each intervening year of the period for which license tags are issued, the Department of Revenue shall issue up to two (2) license decals, in lieu of the license tags, the month and year in which the license tag expires shall be specified on one (1) of the decals so issued. Motor vehicles in a corporate fleet registered under Section 27-19-66, trailers in a fleet registered under Section 27-19-66.1, and apportioned vehicles shall not be issued decals specifying the month and year of expiration.
Any series of tags may be cancelled by the commissioner with the approval of the License Tag Commission and a new series of tags issued.
(2) (a) The license decals issued in lieu of the license tags shall indicate the month and the last two (2) figures of the year for which such license shall expire. The license decals shall be attached to the license tag of the motor vehicle, utility-type vehicle side-by-side or trailer, and when so attached shall be deemed to be the license tag for the ensuing registration year. The month and year decal shall be attached in an upright position in the lower right corner of the license tag. Decals specifying the month and year of expiration shall not be required to be attached to license tags on motor vehicles in a corporate fleet registered under Section 27-19-66, trailers in a fleet registered under Section 27-19-66.1, or apportioned vehicles.
Except as otherwise provided in this paragraph, the registration year shall be a period of one (1) year commencing on the first day of the month following the month in which the vehicle was acquired. Beginning October 1, 1982, original registrations of motor vehicles, except motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, apportioned vehicles and buses, may be made and shall be prorated for a period of from six (6) to eleven (11) months according to regulations established by the Department of Revenue to reduce a disproportionate number of registrations for a particular month. Beginning July 1, 1995, original registrations and renewal registrations of motor vehicles in corporate fleets registered under Section 27-19-66, shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for corporate fleets established by the Department of Revenue. Beginning July 1, 2011, original registrations and renewal registrations of trailers in trailer fleets registered under Section 27-19-66.1 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such trailers to coincide with the anniversary month for trailer fleets established by the Department of Revenue. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.
Beginning July 1, 1996, original registrations and renewal registrations of motor vehicles in individual fleets registered under Section 27-19-66 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for individual fleets established by the county tax collector. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.
The Department of Revenue, with the approval of the License Tag Commission, shall so specify the area or areas on the license tag where the license decals shall be attached. The number of the license tag shall be written across its face, and the number of the tag shall represent the registration number; and upon all the tags for private passenger vehicles the word "MISSISSIPPI" shall be written across the top of the tag in capital letters sufficiently large to be easily read, but upon all other tags such word may be abbreviated. The number of the license tag shall not exceed seven (7) letters, numbers or a combination of such letters and numbers. Also, on all tags sold and issued, an appropriate place will be provided thereon to place license decals indicating the expiration date of the tag. For the purposes of this section and Section 27-19-32, Mississippi Code of 1972, the term "decal," "decals" or "license decal" shall mean a tab, sticker or other similar device attached to a license tag which validates same for a stated period of time. One (1) license tag and up to two (2) license decals shall be furnished for all vehicles and shall be fastened immovably twelve (12) inches or more above the ground, at the rear of the vehicle under or over the rear light, with the number in upright position so that it will be plainly visible and legible at all times, and at night at a distance of sixty (60) feet. In the case of tractors or other motor vehicles drawing or pulling trailers, semitrailers or farm implements, the tag shall be fastened upon such vehicle twelve (12) inches or more above the ground, upon the front or back of such vehicle, with the number in an upright position. Such license plate, all characters and any legally affixed decals shall not be defaced, covered or obstructed from view by any object, decal, sticker, paint, marking or license plate bracket or holder. Any person who defaces, covers or obstructs any portion of a license tag with any sticker, decoration, paint, marking, license plate bracket or holder or any other thing or device, in such a manner that the characters and any legally affixed decals on the tag cannot be read, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Twenty-five Dollars ($25.00). However, it shall not be unlawful for the county name to be partially or completely obstructed from view by any object, decal, sticker or license plate bracket or holder. Unless the license tag with current decals is fastened to the vehicle as herein provided, the said vehicle shall be regarded as operating without a license tag, and the owner or operator shall be liable for the penalties herein provided.
In addition to the above requirements, license tags for private passenger vehicles shall have a county designation thereon referencing the name of the county in which such vehicle is registered.
Law enforcement officers of this state shall remove from a motor vehicle or trailer any license tag and/or decals which are so defaced that proper identification cannot be reasonably made. The officer shall issue to the driver of such vehicle a tag permit which shall be valid for a period of five (5) days. Each person receiving such tag permit shall purchase, within five (5) days from the date of the issuance of the permit, a new tag and/or decals for the fee set forth in Section 27-19-37, Mississippi Code of 1972, for a substitute tag.
Any person who has a license tag or decals on a vehicle which may be so defaced that proper identification cannot be reasonably made may remove such and purchase another license tag and/or decals for the same fee required for a substitute tag. If any license tag shall deteriorate due to age so that identification cannot be reasonably made, the owner may surrender such tag to the issuing authority and be issued a new tag and like decals at no cost.
(b) Beginning January 1, 2024, an owner of a private carrier of passengers or motorcycle may choose a tag with a black background and a white pinstripe border. "Mississippi" shall be printed at the top, and the name of the county shall be printed at the bottom. The application and the additional fee of Thirty-eight Dollars and Twenty-five Cents ($38.25), less Two Dollars ($2.00) to be remitted to the Department of Revenue License Tag Acquisition Fund created in Section 27-19-179, shall be remitted to the department on a monthly basis as prescribed by the department. The remaining Thirty-six Dollars and Twenty-five Cents ($36.25) of the additional fee shall be deposited to the credit of the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund established in Section 45-2-1. In all other respects, tags issued under this paragraph (b) shall follow the guidelines for tags issued under paragraph (a) of this subsection.
(3) The Department of Revenue is authorized to promulgate appropriate rules and regulations to govern the use and display of license decals and to publish a summary thereof which shall be available to state officials and the public upon request.
SECTION 13. Section 27-51-5, Mississippi Code of 1972, is amended as follows:
27-51-5. The subject words and terms of this section, for the purpose of this chapter, shall have meanings as follows:
(a) "Motor vehicle" means any device and attachments supported by one or more wheels which is propelled or drawn by any power other than muscular power, including utility-type vehicles and side-by-sides, over the highways, streets or alleys of this state. The term "motor vehicle" shall not include electric bicycles, personal delivery devices or electric personal assistive mobility devices as defined in Section 63-3-103, or golf carts or low-speed vehicles as defined in Section 63-32-1. However, mobile homes which are detached from any self-propelled vehicles and parked on land in the state are hereby expressly exempt from the motor vehicle ad valorem taxes, but house trailers which are actually in transit and which are not parked for more than an overnight stop are not exempted.
(b) "Public highway" means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.
(c) "Administrator of the road and bridge privilege tax law" means the official authorized by law to administer the road and bridge privilege tax law of this state.
(d) "Utility-type vehicle," "UTV" or side-by-side means any motorized off-highway vehicle which is intended to transport individuals, cargo or both with a top speed over thirty-five (35) miles per hour and meets the following manufacturer design specifications:
(i) Is seventy-five (75) inches in width or less;
(ii) Is not more than one hundred eighty (180) inches, including the bumper, in length;
(iii) Has a dry weight of three thousand five hundred (3,500) pounds or less;
(iv) Travels on four (4) or more nonhighway tires; and
(v) Is equipped with side-by-side seating for the use of the operator and a passenger, or additional seating for multiple passengers.
SECTION 14. 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) (i) Two (2) motor vehicles 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.
(ii) One (1) motorcycle 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 or Section 27-19-56.524(5).
(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 or Section 27-19-56.524(5).
(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.
(y) All utility-type vehicles (UTVs) and side-by-sides registered with the Department of Revenue for operation on the public county and municipal nonstriped and gravel roads of this state as provided in Sections 1 through 4 of this act.
(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 15. This act shall take effect and be in force from and after July 1, 2024.